State Tax Form 2Hf – Fill Out and Use This PDF

3. GENERAL INFORMATION

A.WHO MUST FILE A RETURN. This Form of List (State Tax Form 2HF) must be filed each year by all individuals owning or holding household furnishings and effects not located at their domicile on January 1. Individuals who own or hold other taxable property must also file State Tax Form 2. Literary, temperance, benevolent, charitable or scientific organizations that may be entitled to an exemption under G.L. Ch. 59 §5 Clause 3 must file State Tax Form 3ABC listing all property they own or hold for those purposes on January 1.

B.WHEN AND WHERE RETURN MUST BE FILED. Returns must be filed by March 1 with the board of assessors in the city or town where the household furnishings and effects are situated on January 1. A return is not considered filed unless it is complete.

C.EXTENSION OF FILING DEADLINE. The board of assessors may extend the filing deadline if you can show sufficient reason for not filing on time. The latest date the filing deadline can be extended is 30 days after the tax bills are mailed for the fiscal year. Requests for an extension must be made in writing to the assessors.

D.PENALTY FOR FAILURE TO FILE OR FILING LATE. If you do not file a return for the fiscal year, the assessors cannot grant an abatement for overvaluation of the personal property for that year. If the return is not filed on time, the assessors can only grant an abatement if you show a reasonable excuse for the late filing or the tax assessed is more than 150% of the amount that would have been assessed if the return had been timely filed. In that case, only the amount over that percentage can be abated. You can avoid this penalty by filing on time.

E.USE OF AND ACCESS TO RETURN. The information in the return is used by the board of assessors to determine the taxable or exempt status of your personal property and, if taxable, its fair market value. You may also be required to provide the assessors with further information about the property in writing and asked to permit them to inspect it.

Personal property information listed in Schedules A-F is not available to the public for inspection under the state public records law. It is available only to the assessors and Massachusetts Department of Revenue for the purpose of administering the tax laws.

4. INSTRUCTIONS FOR COMPLETING SCHEDULES

List all household items, furnishings and effects owned or held on January 1 in the appropriate schedules that follow, including those in your physical possession on that date under a lease, consignment, license, mortgage, pledge or other arrangement. For your return to be considered complete, all information specified in the schedules except the “Estimated Market Value” must be provided and all copies of leases, consignments, etc., for any property in your possession under such arrangements must be attached.

A.APPLIANCES AND SMALL ELECTRONICS. Includes all major appliances (refrigerators, freezers, washing machines), small appliances (microwave ovens, vacuum cleaners, coffee makers, blenders, food processors) and electronics (radios, stereos, televisions, video cassette recorders).

B.TOOLS AND EQUIPMENT. Includes all household tools and equipment (lawnmowers, etc.) not listed as appliances and small electronics.

C.FURNITURE AND ACCESSORIES. Includes all household furniture (desks, chairs, tables, couches, beds), lamps, rugs, floor coverings and draperies, specialized lease-hold improvements (modular walls, etc.), works of art and decorations, books and libraries and all other furnishings and accessories.

D.PERSONAL EFFECTS. Includes all jewelry, china, glassware, linens, bedding and all other personal effects.

E.UNREGISTERED MOTOR VEHICLES AND TRAILERS. Includes motor vehicles not carrying Massachusetts registration plates under G.L. Ch. 90, and tractors, trailers, snowmobiles, motorized golf carts and all other kinds and types of unregistered vehicles.

F.OTHER TAXABLE PERSONAL PROPERTY. Includes all other household furniture and effects not located at your domicile that are not specifically exempt from taxation.

E. UNREGISTERED MOTOR VEHICLES AND TRAILERS

*Own/Other	Year	Model,	Make	Type: Describe sufficiently for identification	No. of	Purchase	Estimated
	of	name,		giving number of passengers, number of	cylinders	price	market value
	mfr.	letter or		doors, type of body. If not required to be	or rated
		number		registered, so state and name use.	capacity

Continue list on attachment, in same format, as necessary.	Subtotal Schedule E
	Subtotal attachment
	TOTAL

F. OTHER TAXABLE PERSONAL PROPERTY
	*Own/Other	No.	Description	Year of	Purchase	Estimated
				purchase	price	market value

Continue list on attachment, in same format, as necessary.	Subtotal Schedule F
	Subtotal attachment
	TOTAL