Under Massachusetts law, taxable tangible personal property is generally assessed to the owner of record as of January 1. Property taxes are assessed as of that fixed date, and the owner on that date is generally responsible for the tax for the full fiscal year, even if the property is later sold, removed, or otherwise no longer owned during that fiscal year.
In Stockbridge Personal Property taxes are a surcharge only levied on businesses and properties which are not primary residences. They reflect the estimated value of the contents of the property, based on the assessed value of the building. Personal property is assessed as 2% of the building value.
For questions regarding valuation, ownership, or abatements, please contact the Assessor’s Office.
PLEASE BE ADVISED THAT IF YOU OWN PERSONAL PROPERTY AS OF JANUARY 1st, 2025 YOU ARE LIABLE FOR FISCAL YEAR 2026 TAXES, INCLUDING THE 2ND HALF, PAYABLE MAY 1, 2026.