Personal Property Exemption by rvc12495

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									Massachusetts Department of Revenue
Division of Local Services
Municipal Databank/Local Aid Section

Personal Property Exemption

The personal property exemption allows a city or town that accepts its provision
to establish a minimum fair cash value required for personal property accounts
to be taxed. The amount can be modified by vote of its legislative body and the
minimum value cannot be more than $10,000. The amount adopted by a community
establishes a minimum value of personal property subject to taxation.

Key Terms
Classification
Property Class
Personal Property Bulletin Sept 2001
Chapter 59, Section 5 (54) - Personal Property Exemption

Data Source(s)
Local Option Vote
Massachusetts Department of Revenue
Division of Local Services
Municipal Databank/Local Aid Section

Personal Property Exemptions Granted

                                Year
DOR Municipality               Adopted        Amount Rescinded

   1   ABINGTON
   2   ACTON
   3   ACUSHNET                        2003     1,000
   4   ADAMS
   5   AGAWAM
   6   ALFORD
   7   AMESBURY                        2002     2,000
   8   AMHERST
   9   ANDOVER
  10   ARLINGTON
  11   ASHBURNHAM
  12   ASHBY
  13   ASHFIELD                        2007    10,000
  14   ASHLAND                         2008     5,000
  15   ATHOL                           2007     5,000
  16   ATTLEBORO
  17   AUBURN                          2007       500
  18   AVON
  19   AYER
  20   BARNSTABLE                      2008    10,000
  21   BARRE                           2010    10,000
  22   BECKET
  23   BEDFORD
  24   BELCHERTOWN                     2009     3,000
  25   BELLINGHAM                      2009     9,500
  26   BELMONT
  27   BERKLEY                         2008     5,000
  28   BERLIN                          2002     2,000
  29   BERNARDSTON
  30   BEVERLY                         2007     2,000
  31   BILLERICA
  32   BLACKSTONE
  33   BLANDFORD
  34   BOLTON                          2006     4,000
  35   BOSTON                          2002    10,000
  36   BOURNE
  37   BOXBOROUGH                      2005     5,000
  38   BOXFORD                         2002     3,001
  39   BOYLSTON
  40   BRAINTREE
  41   BREWSTER                        2008     2,000
  42   BRIDGEWATER
  43   BRIMFIELD
44   BROCKTON
45   BROOKFIELD         2009    5,000
46   BROOKLINE          2009    5,000
47   BUCKLAND
48   BURLINGTON
49   CAMBRIDGE
50   CANTON             2002    3,000
51   CARLISLE
52   CARVER
53   CHARLEMONT         2006    2,500
54   CHARLTON
55   CHATHAM            2002   10,000
56   CHELMSFORD
57   CHELSEA
58   CHESHIRE           2002   10,000
59   CHESTER
60   CHESTERFIELD
61   CHICOPEE
62   CHILMARK
63   CLARKSBURG
64   CLINTON            2002   10,000
65   COHASSET
66   COLRAIN            2010    5,000
67   CONCORD            2002   10,000   2008
68   CONWAY             2006    2,000
69   CUMMINGTON
70   DALTON
71   DANVERS
72   DARTMOUTH
73   DEDHAM
74   DEERFIELD
75   DENNIS
76   DIGHTON
77   DOUGLAS            2002    4,999
78   DOVER              2006    5,000
79   DRACUT             2005    1,000
80   DUDLEY             2002   10,000
81   DUNSTABLE
82   DUXBURY
83   EAST BRIDGEWATER
84   EAST BROOKFIELD
85   EAST LONGMEADOW
86   EASTHAM            2009    1,500
87   EASTHAMPTON        2009    2,500
88   EASTON             2010    6,000
89   EDGARTOWN
90   EGREMONT
91   ERVING
92   ESSEX              2003   10,000
93   EVERETT            2002   10,000
94   FAIRHAVEN
95   FALL RIVER
 96   FALMOUTH
 97   FITCHBURG
 98   FLORIDA
 99   FOXBOROUGH
100   FRAMINGHAM
101   FRANKLIN
102   FREETOWN
103   GARDNER
104   AQUINNAH
105   GEORGETOWN
106   GILL
107   GLOUCESTER
108   GOSHEN             2008   10,000
109   GOSNOLD
110   GRAFTON            2007    2,000
111   GRANBY             2005   10,000
112   GRANVILLE          2008    2,000
113   GREAT BARRINGTON
114   GREENFIELD
115   GROTON
116   GROVELAND
117   HADLEY
118   HALIFAX
119   HAMILTON           2007    2,000
120   HAMPDEN
121   HANCOCK            2004    3,000
122   HANOVER
123   HANSON             2010    1,000
124   HARDWICK
125   HARVARD            2003    2,500
126   HARWICH            2011    1,000
127   HATFIELD           2002    2,000
128   HAVERHILL          2008    3,500
129   HAWLEY
130   HEATH              2003   10,000
131   HINGHAM            2002    5,000
132   HINSDALE
133   HOLBROOK
134   HOLDEN
135   HOLLAND
136   HOLLISTON          2003    3,000
137   HOLYOKE
138   HOPEDALE
139   HOPKINTON
140   HUBBARDSTON        2003    5,000
141   HUDSON
142   HULL
143   HUNTINGTON
144   IPSWICH            2009    3,500
145   KINGSTON
146   LAKEVILLE
147   LANCASTER          2007    5,000
148   LANESBOROUGH       2009   10,000
149   LAWRENCE
150   LEE                2006    3,000
151   LEICESTER
152   LENOX              2006    5,000
153   LEOMINSTER
154   LEVERETT           2002    5,000
155   LEXINGTON
156   LEYDEN             2009   10,000
157   LINCOLN            2004   10,000
158   LITTLETON          2002   10,000
159   LONGMEADOW         2002   10,000
160   LOWELL
161   LUDLOW
162   LUNENBURG
163   LYNN               2002    1,000
164   LYNNFIELD
165   MALDEN
166   MANCHESTER         2007    5,000
167   MANSFIELD          2006    2,000
168   MARBLEHEAD
169   MARION
170   MARLBOROUGH        2006    5,000
171   MARSHFIELD
172   MASHPEE            2010   10,000
173   MATTAPOISETT       2003    1,000
174   MAYNARD
175   MEDFIELD           2008   10,000
176   MEDFORD
177   MEDWAY
178   MELROSE
179   MENDON
180   MERRIMAC
181   METHUEN
182   MIDDLEBOROUGH
183   MIDDLEFIELD
184   MIDDLETON
185   MILFORD
186   MILLBURY
187   MILLIS
188   MILLVILLE          2003    5,000
189   MILTON
190   MONROE
191   MONSON             2008    4,999
192   MONTAGUE           2008      999
193   MONTEREY           2009   10,000
194   MONTGOMERY
195   MOUNT WASHINGTON
196   NAHANT
197   NANTUCKET
198   NATICK
199   NEEDHAM
200   NEW ASHFORD
201   NEW BEDFORD
202   NEW BRAINTREE        2005    7,500
203   NEW MARLBOROUGH      2002   10,000
204   NEW SALEM            2007    3,000
205   NEWBURY
206   NEWBURYPORT
207   NEWTON
208   NORFOLK              2007    5,000
209   NORTH ADAMS
210   NORTH ANDOVER
211   NORTH ATTLEBOROUGH
212   NORTH BROOKFIELD     2007    1,000
213   NORTH READING
214   NORTHAMPTON
215   NORTHBOROUGH
216   NORTHBRIDGE
217   NORTHFIELD
218   NORTON
219   NORWELL              2002   10,000
220   NORWOOD
221   OAK BLUFFS
222   OAKHAM               2010   10,000
223   ORANGE
224   ORLEANS
225   OTIS
226   OXFORD               2005   10,000
227   PALMER
228   PAXTON
229   PEABODY
230   PELHAM
231   PEMBROKE             2003    1,000
232   PEPPERELL
233   PERU
234   PETERSHAM
235   PHILLIPSTON
236   PITTSFIELD
237   PLAINFIELD
238   PLAINVILLE
239   PLYMOUTH
240   PLYMPTON
241   PRINCETON
242   PROVINCETOWN
243   QUINCY
244   RANDOLPH
245   RAYNHAM
246   READING              2010    2,000
247   REHOBOTH
248   REVERE
249   RICHMOND             2002    2,999
250   ROCHESTER            2003    1,000
251   ROCKLAND
252   ROCKPORT
253   ROWE           2010   10,000
254   ROWLEY
255   ROYALSTON
256   RUSSELL        2007    5,000
257   RUTLAND
258   SALEM
259   SALISBURY
260   SANDISFIELD
261   SANDWICH
262   SAUGUS
263   SAVOY
264   SCITUATE
265   SEEKONK        2006    5,000
266   SHARON         2010    1,900
267   SHEFFIELD
268   SHELBURNE      2002    5,000
269   SHERBORN
270   SHIRLEY        2005    5,000
271   SHREWSBURY
272   SHUTESBURY     2002    1,500
273   SOMERSET
274   SOMERVILLE
275   SOUTH HADLEY   2005    4,999
276   SOUTHAMPTON
277   SOUTHBOROUGH   2003    1,500
278   SOUTHBRIDGE    2006    1,000
279   SOUTHWICK      2009   10,000
280   SPENCER
281   SPRINGFIELD    2006     500
282   STERLING
283   STOCKBRIDGE
284   STONEHAM
285   STOUGHTON
286   STOW           2005    2,500
287   STURBRIDGE
288   SUDBURY        2002    5,000
289   SUNDERLAND
290   SUTTON         2009    3,000
291   SWAMPSCOTT
292   SWANSEA
293   TAUNTON        2003   10,000
294   TEMPLETON
295   TEWKSBURY
296   TISBURY        2005    5,000
297   TOLLAND
298   TOPSFIELD      2002    1,000
299   TOWNSEND       2007    1,000
300   TRURO
301   TYNGSBOROUGH
302   TYRINGHAM      2009   10,000
303   UPTON
304   UXBRIDGE
305   WAKEFIELD          2009    2,000
306   WALES
307   WALPOLE            2007    1,000
308   WALTHAM
309   WARE
310   WAREHAM
311   WARREN
312   WARWICK
313   WASHINGTON
314   WATERTOWN          2007    5,000
315   WAYLAND
316   WEBSTER
317   WELLESLEY
318   WELLFLEET
319   WENDELL            2008   10,000
320   WENHAM
321   WEST BOYLSTON
322   WEST BRIDGEWATER
323   WEST BROOKFIELD
324   WEST NEWBURY       2002   10,000
325   WEST SPRINGFIELD
326   WEST STOCKBRIDGE
327   WEST TISBURY
328   WESTBOROUGH
329   WESTFIELD          2004    5,000
330   WESTFORD           2008    2,000
331   WESTHAMPTON        2003    3,000
332   WESTMINSTER
333   WESTON
334   WESTPORT
335   WESTWOOD
336   WEYMOUTH
337   WHATELY
338   WHITMAN
339   WILBRAHAM          2002   10,000
340   WILLIAMSBURG
341   WILLIAMSTOWN       2002   10,000
342   WILMINGTON
343   WINCHENDON
344   WINCHESTER
345   WINDSOR            2009   10,000
346   WINTHROP
347   WOBURN
348   WORCESTER
349   WORTHINGTON
350   WRENTHAM           2003    2,500
351   YARMOUTH

								
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