Taxpayer Forms and Guides

Forms used by taxpayers to be filed with the local board of assessors and guides for taxpayers seeking property tax exemptions.

The Commissioner of Revenue is responsible for issuing certain forms used by taxpayers to apply for local tax abatements and exemptions and file property returns.

• real and personal property tax abatements
• motor vehicle excise abatements
• boat excise abatements
• forest, farm and recreational land classification
• property tax exemptions or deferrals (individuals, organizations and small businesses)
• charitable property returns
• taxable personal property returns

Taxpayer Guides to Real Estate Tax Exemptions in Massachusetts

Guides for:

• Blind Persons
• Qualifying Senior Citizens
• Qualifying Surviving Spouses, Minor Children and Elderly Persons
• Qualifying Veterans, Spouses, Surviving Spouses and Surviving Guardians/Parents
• Religious and Charitable Organizations

for real estate tax deferrals:

• Qualifying Persons

 

Taxpayer Applications

Abatements

Applications to be completed and submitted to local board of assessors for abatement.  

• Real and Personal Property Tax
• motor vehicle excise (Form 126-MVE)
  • long Form
  • short Form
  • manufacturers-farmers (Form 126A-MVE)
• boat excise (Form 126-BE)
  • long form
  • short form
• classified forest, farm and recreational land - application to modify a decision or abate a tax for classified forest-agricultural or horticultural-recreational land (Form CL-7)

Classified Land

Applications to be completed and submitted to local boards of assessors to classify forest, farm and recreational land

• application for forest-agricultural or horticultural-recreational land classification (CL-1)
• property owner's acknowledgement of rights and obligations under classified forest land program (Form CL-1(61))
• property owner's acknowledgement of rights and obligations under classified agricultural or horticultural land program (Form CL-1(61A))
• property owner's acknowledgement of rights and obligations under classified recreational land program (Form CL-1(61B))
• application to modify a decision or abate a tax for classified forest-agricultural or horticultural-recreational land (Form CL-7)

Exemptions and Deferrals

Applications to be completed and submitted to local board of assessors for property tax exemptions or deferrals:

• personal exemptions
  • seniors, surviving spouses or minors, veterans or blind persons (Form 96)
  • seniors (Form 96-1)
  • surviving spouses or minors (Form 96-2)
  • blind persons (Form 96-3)
  • veterans (Form 96-4)
  • veterans, blind (Form 96-5)
  • seniors, surviving spouses or minor (Form 96-6)
  • clause 18 financial hardship: activated military - age and infirmity (Form 98)
  • community preservation act exemption for low income persons and low - moderate income seniors (Form CP-4)
• tax deferrals
  • clause 18A financial hardship property tax deferral (Form 99)
    • Form 99-1 - Application for Clause 18A Tax Deferral and Recovery Agreement
  • clause 41A senior property tax deferral (Form 97)
    • Clause 41A tax deferral and recovery agreement (Form 97-1)

Charitable organizations (Form 1-B-3)

Small commercial exemption (Form 128-5I)

Property Returns

Returns to be completed and submitted to local board of assessors to list taxable personal property.

• mobile telecommunications taxable personal property form of list (Form 2MT)
• property held for charitable purposes (Form 3ABC)
• taxable personal property form of list (Form 2)
• second residence form of list (Form 2HF)
• State Tax Form of List (STF) 2-504-G (for gas companies)
• State Tax Form of List (STF) 2-504-E (for electric companies)

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