An owner needs to apply on time to avoid losing his/her appeal rights. c.60A:2 as amended by Chapter 262, sections 10-11, of the Acts of 2004, abatement applications must be received by the assessors within three years after the excise bill was due, or one year after it was paid, whichever was later. Although payment of a bill is not a precondition for an abatement, an owner risks incurring late fees and penalties if an abatement is not granted. If an owner of a motor vehicle thinks that he/she is entitled to an adjustment of his/her excise bill it is strongly recommended that he/she pay the bill in full, then contract the Assessors Office for an application for abatement. All interest and penalties should be clearly stated on the bill. If there is still no response, a final warrant, a service warrant, will be delivered or exhibited to the taxpayer at his/her residence or workplace, at a fee of $17. The Deputy Tax Collector (or agent) issues a warrant notice at a cost of $12. If the demand is not answered within 14 days, the Collector may issue a warrant to the Deputy Tax Collector or an appointed agent, which carries another $10 fee. In addition, interest will accrue on the overdue bill at an annual rate of 12 percent from the day after the due date. If an excise is not paid within 30 days from the issue date, the Tax Collector will send a demand, with a fee of $30. All owners of motor vehicles must pay an excise tax therefore, it is the responsibility of the owner to contact the Assessors if he/she has not received a bill. Therefore, it is important to keep the Registry, Assessors, and the post office informed of a current name and address so that excise bills can be delivered promptly.
#MA SERVICE TAX PLUS#
A person who does not receive a bill is still liable for the excise plus any interest charges accrued. According to Chapter 60A, Section 2 of the Massachusetts General Laws, "Failure to receive notice shall not affect the validity of the excise". Payment of the motor vehicle excise is due 30 days from the date the excise bill is issued (not mailed, as is popularly believed). If a vehicle is registered for any part of a month, however, the excise will be due for all of that month. If a motor vehicle is registered after the beginning of any calendar year, no excise will be imposed for those months, if any, which have fully elapsed before the vehicle is registered. ProrationĮxcises are prorated on a monthly basis. Excises are assessed annually, on a calendar year basis, by the assessors of the city or town in which the vehicle is garaged. Once the valuation is determined, an excise at the rate of $25.00 per thousand is assessed. Vehicles older than five years should have a fixed excise tax bill for succeeding years of ownership. *Age of the vehicle is no longer considered for vehicles older than five years. In the year preceding the model year (brand new car released before model year) Certain percentages of the manufacturer's list price are applied. c60A, s.1) establishes its own formula for valuation whereby only the manufacturers' list price and the age * of the motor vehicle are considered. Present market value, price paid, or condition are not considered for excise tax purposes. Valuations for excise purposes are based on the manufacturers' list prices for vehicles in their year of manufacture. Motor Vehicle Excise information from Secretary of State Excise bills are prepared using excise data sent to the town by the Registry of Motor Vehicles according to the information on the motor vehicle registration. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury. Residents who own and register a motor vehicle must annually pay a motor vehicle excise. No abatement or refund of less than $5.00 may be made.Īpplications may be submitted via email to the Assessors Office or mailed to : No excise may be reduced to less than $5.00. Abatements are pro-rated by the number of months in the calendar year after the month the last eligibility requirement takes place.
#MA SERVICE TAX REGISTRATION#
You are not entitled to an abatement if you (1) cancel your registration but retain ownership of the vehicle, or (2) move to another Massachusetts city or town, during the same calendar year. A bill for a vehicle you no longer own, should not be ignored.
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