topic Does Cambridge MA has personal property tax exemption for R&D companies? in Deductions & credits

Does Cambridge MA has personal property tax exemption for R&D companies?

Fat Poutine — Mon, 23 Feb 2026 12:43:48 GMT

Does Cambridge MA has personal property tax exemption for R&D companies?

I read from MA state website that "a corporation must be classified as a research and development corporation in order to receive the research and development corporation exemptions in a city or town that has accepted the local option for that exemption."

FINANCIAL OFFICERS MUNICIPAL LAW SURVEY (mass.gov)

However, I can not figure out if Cambridge has that exemption.

Re: Does Cambridge MA has personal property tax exemption for R&D companies?

PattiF — Tue, 14 Feb 2023 00:13:47 GMT

This is from the City of Cambridge and may apply to your organization. There is a link on this page to Apply Online.

Annual Exempt Organization Forms

Form 3ABC
Certain organizations may qualify to receive an exemption from local property taxes. The types of organizations that may qualify include: religious, charitable, benevolent, educational, literary, temperance, or scientific organizations.

Organizations seeking exemptions for real property or personal property they own on January 1 preceding the fiscal year must complete a Form 3ABC, which is a state tax form, each year.

Quick Notes:

An organization needs to file the form annually before the start of the fiscal year. The deadline is March 1, 2023.
New applicants and groups will fill out the IB-3 form and the 3ABC form while existing exempt organizations complete the 3ABC.
When filing Form 3ABC, an organization needs to attach a “true copy” of the Form PC which they file with the Attorney General’s office every year. This will be uploaded at the end of the online application.

Please Note: When applying, an organization may need to give us additional information about their organization and the property such as the articles of organization and by-laws as examples.

Re: Does Cambridge MA has personal property tax exemption for R&D companies?

Fat Poutine — Tue, 14 Feb 2023 00:18:38 GMT

I was able to call the assessor's office today and they say no exemptions for R and D companies