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Personal Property Tax

Personal property generally includes tangible items that are not firmly attached to land or buildings and are not specially designed for or of such a size and bulk to be considered part of the real estate. This includes, for example, merchandise, furniture, machinery, tools, animals and equipment. Personal property is taxable unless a specific exemption provision applies. G.L. c. 59, § 2. Household personal property at a person's domicile (primary residence) is exempt from personal property tax. G.L. c. 59, § 5, Clause 20. However, household personal property located at other residences is taxable.

Second Home personal property tax
Business Form of List

Personal Property Tax

If you own a residential property in Eastham that is not your primary residence (domicile), then a Personal Property tax will be issued.

it is calculated at 1% of the building's assessed value
it follows the owner of record as of January 1 of the year in which the Fiscal Year begins, it does not follow the property - if a property is sold during the year, the January 1 owner of record is responsible for the bill for the full year, as the tax is not pro-rated
If you were not on the annual Town census as of January 1st and/or did not pay motor vehicle excise tax to the Town of Eastham, you will be responsible for the personal property tax bill

If on January 1, the home was the permanent residence, a request for abatement can be completed and submitted to the Assessing Office no later than November 1. Accompanying that form, the Assessing Office can require domiciliary evidence, such as the owner being on the Census, motor vehicle(s) excise tax is paid through the Town of Eastham, income tax filings that show the Eastham address, etc.