What personal property tax exemptions apply generally to all taxpayers, regardless of the form of entity of the owner?
Most exemptions that apply generally are those that are offset by other taxes, excises or fees. That includes motor vehicles and trailers subject to or exempt from excise under GL c. 60A, boats subject to or exempt from excise under GL c. 60B, ships and vessels assessed under GL c. 59, §8, farm animals and equipment subject to excise under GL c. 59, §8A, non-commercial airlines paying a fee for registration under GL c. 90, §49(b) and manufactured homes in licensed parks for which a fee is charged, under GL c. 59, §5, cl. 36.
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