Each year, by March 1, all persons subject to taxation must submit a list of all their personal property that is not exempt from taxation. These personal estate items must be included on the document known as the State Tax Form 2/Form of List. The Form of List is due by the March 1 preceding the Fiscal Year. For example, the Form of List for Fiscal Year 2016 is due on March 1, 2015.
Taxpayers must list all items of taxable personal property owned or held as of January 1, including items in their physical possession on that date under a lease, consignment, license, mortgage, pledge or other arrangement. They must also list all real property owned in Pittsfield on January 1.
Taxpayers are not required to estimate the value of the property included on the State Tax Form 2/Form of List. The Board of Assessors will determine the valuation, based on standard reference tables. In the event that a taxpayer does not submit the list, the Board of Assessors will ascertain as best it can, the personal estate belonging to the taxpayer and will estimate its value.
Please Note: The State Tax Form 2/Form of List is not open to public inspection.