The East Longmeadow Assessing department has found the following personal property information helpful for business owners to understand their responsibilities in reporting their personal property assets associated with their business on an annual basis to the Board of Assessors. 

Who Must File: A Personal Property Form of List must be filed each year by all individuals, partnerships, associations, trusts, corporations, LLC’s and other legal entities that own or hold personal property on January 1^st.  

What Form & When to File: State Tax Form 2, also known as the Form of List should reflect all tangible personal property situated in East Longmeadow as of January 1^st. It is the responsibility of the owner of personal property to complete, sign and return this form by March 1^st  each year.  Please feel free to attach a separate listing of personal property which can be easily updated each year and return with a signed and dated Form of List.  A return is not considered filed unless it is complete. If you do not file the Form of List the Assessors cannot abate for overvaluation of personal property for that fiscal year. 

Disposing of Personal Property: If the personal property is disposed of after January 1^st, by law, the owner of record will be responsible for the personal property tax for the full upcoming fiscal year. Additionally, if a business closes and all taxable personal property has been removed from both the business location and the town, a final Form of List should be submitted to the Board of Assessors. If a final list is not filed with the Board of Assessors, the owner of record may continue to be taxed for personal property if the assessing department is unaware the business has closed.

The Form of List can be sent in various ways:

• Dropped off:  The Assessors office is now located at 382 North Main Street, Suite 205, East Longmeadow MA. 
• By mail: Board of Assessors, 60 Center Square, East Longmeadow MA.  
• By email: assessors-staff@eastlongmeadowma.gov 

What to Expect: New business owners should anticipate a visit from a representative from the Board of Assessors to list the personal property assets associated with the business.  Existing business owners should anticipate a visit from a representative from the Board of Assessors on a cyclical basis to review the personal property assets. 

For additional assistance, please contact the Assessors’ Office Monday through Friday from 8 a.m. to 4 p.m. at 413-525-5400 ext. 1600 or email us at assessors-staff@eastlongmeadowma.gov.

Additional Information and Forms:

Form of List      MGL Chapter 59 §29    MGL Chapter 59 §32

Personal Property FAQs

Fillable Personal Property Excel Attachment

Example of Excel Form of List Attachment