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Assessor

Assessor's Department Forms and Publications

What is personal property?

Personal property is business equipment, office machinery, inventory, and furniture and fixtures. For more information you can download the Personal Property Guide.

What does 100% of full and fair cash value mean?

The courts have defined this phrase to mean "current market value," the price arrived at by a willing buyer and a willing seller, each with a good knowledge of the market and each acting without undue pressure or compulsion. Thus, in determining value, assessors seek to approximate what property would sell for on the open market, within an acceptable range of error.

Who must pay this tax?

All business organizations are required to pay unless exempt by State statute for charitable, religious and non-profit status.

What is a Form of List?

It is a State required form notifying the Assessor's Office of any and all business equipment, furniture, fixtures and sales inventory for each year. This form must be filed by March 1.

What is Proposition 2.5 and how does it affect my assessment?

Proposition 2.5 is a State Law which restricts the increase on the total levy limit to no more than 2.5%. The levy is defined as the total amount of tax dollars we actually bill for the entire City, while the levy limit is defined as the maximum amount we could bill. The difference between the levy limit and the actual levy is called excess levy capacity. A very important exclusion for this limit is what is know as new growth. New grown is best defined as new construction or improvements that people make to their property. As a result, the actual...

Who must file a return?

This form must be filed each year by all individuals, partnerships, associations, trusts and corporations that own or hold taxable personal property on January 1, except telephone and telegraph companies and owners of pipelines that are required to file a Personal Property Return with the Massachusetts Department of Revenue. Individuals owning or holding household furnishings and effects not located at their domicile on January 1 must also file State Tax Form 2HF. Literary, temperance, benevolent, charitable, or scientific organizations that may be entitled to...

When and where must my return be filed?

Form of Lists must be filed by March 1 with the Board of Assessors in the city or town where the personal property is situated on January 1. If the property has no situs on January 1, it must be listed on a Form of List filed with the Assessors in the city or town where you are domiciled (legal residence or place of business). A Form of List is not considered filed unless it is complete.

Can I get an extension of the filing deadline?

The Board of Assessors may extend the filing deadline if you can show a 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 Assessor's Office.

How do I change my mailing address for tax billing?

You must either submit a letter requesting the change to the Assessor's Office, or you can download the Change Request Form, or come in person to the Assessor's Office and fill out a change of address form.

What is the penalty for failing to file or filing late?

If you do not file a Form of List for the fiscal year, the Assessors cannot grant an abatement if you show a reasonable excuse for the late filing or the tax assessed is more that 150 percent of the amount that would have been assessed if the list had been filed.  In that case, only the amount over that percentage can be abated.  You can avoid this penalty by filing on time.

What is the return used for and who has access to it?

The information in the Form of List 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 Assessor's with further information about the property in writing and asked to permit them to inspect it. Forms of List are not available to the public for inspection under the public records law. They are available only to the Board of Assessors and Massachusetts Department of Revenue for purposes of administering the tax laws.

How do I file an abatement application?

You must file an application by the due date of the Third Quarter Actual Tax Bill at the Assessor's Office on the 3rd floor of City Hall, Room 317, or by U.S. mail postmarked no later than the due date as noted above. You may also fax a copy of your Overvaluation Application to the Assessor's Office (781) 397-7099. Please note, if you fax your application, you must also mail the original application keeping in mind the due date as noted above. Before you file, you should ask yourself three questions: Is the data on my property correct...

Who is eligible for an abatement?

Anyone who feels overvalued or exempt is eligible to file for an abatement. You must file an abatement form at the Assessor's Office within 30 days after the receipt of the first actual bill (a/k/a the third quarter bill typically issued in December).

Who do I call with questions about payments?

For questions regarding the payment of a bill, please contact the tax collector at (781) 397-7090. If your bill remains unpaid it may be forwarded to P.F. Ryan, Deputy for collection. You may reach Deputy Ryan's office at (800) 491-9788. Further Info: You are not entitled to an abatement if you:
(1) cancel your registration and retain ownership of the vehicle; or (2) move to another Massachusetts city or town during the same calendar year. 
No excise may be reduced to less than $5.00. No abatement of less than $5.00 will be granted and no refund of less than...

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The Assessor’s Department is responsible for accurately determining the value of all real and personal property located within the City of Malden for the purpose of taxation. Assessors are required to assess all property at its full and fair market value as of January 1st each year. To accomplish this goal, pertinent property characteristics for each parcel is gathered and the information used to build appropriate valuation schedules for various classes of property. The Department is responsible for the administration of all property tax data records and maintains accurate parcel ownership data based upon recorded property transactions at the Registry of Deeds. They also administer tax billing for the motor vehicle excise tax, statutory and local exemptions and abatements.

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