Information about Second Home Personal Property Taxes

Under Massachusetts state law, owners of residential property that is not their primary domicile are subject to a Second Home Personal Property tax, which is assessed separately from real estate taxes. This tax applies to tangible property that is not permanently affixed to land or buildings, such as furniture and fixtures, machinery and equipment, goods and materials, and other items that are not considered part of the real estate. 

Personal property is assessed and taxed by the town where the property is located, based on ownership and property status as of January 1 of each assessment year. 

The Massachusetts Department of Revenue requires all cities and towns to conduct a detailed analysis of all residential Second Home Personal Property every five years. Brewster is currently conducting its revaluation. Accordingly, the Town recently mailed postcards to all second home owners requesting completion of the State Tax Form 2HF (Form of List). The information provided on this form is confidential and it is used solely by the Board of Assessors and the Department of Revenue to carry out their official duties.

If this form is not completed, Second Home Personal Property will continue to be assessed at the allocation percentage determined by the study. The previous allocation percentage, as determined by the last study, is 1% of the building value for single-family residences and condominium units in Brewster. Also, the owner’s right to appeal any assessed tax to the Appellate Tax Board may be lost if the form is not completed and returned. For additional information, the Division of Local Services (DLS) within the Department of Revenue has prepared Frequently Asked Questions on Local Taxation of Personal Property.

Thank you in advance for completing this form and we apologize for any inconvenience.  If you have any questions, please contact the Assessing Department at (508) 896-3701 x. 1237.