What is Motor
Excise Tax?
Chapter 60A of Massachusetts General Laws
imposes an excise for the privilege of
registering a motor vehicle or a trailer
on the Commonwealth of Massachusetts.
The excise is levied annually in lieu
of a tangible personal property tax. Non-registered
vehicles, however, remain subject to the
taxation as personal property.
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.
The Registry of Motor
Vehicles prepares data for excise bills
according to the information on the motor
vehicle registration and sends it to city
or town assessors. Cities and towns then
prepare bills based on excise data sent
by the Registry in compliance with Registry
requirements.
How is the Motor
Excise Tax determined?
The amount of the excise is based on the
value of the motor vehicle that is based
upon the manufacturers list price.
Various percentages of
the manufacturers list price are applied.
- In the year preceding
the designated year of manufacture (brand
new car released before model year):
50%
- In the designated year
of manufacture: 90%
- In the second year:
60%
- In the third year:
40%
- In the fourth year:
25%
- In the fifth and succeeding
years: 10%
Once the value of the
vehicle is determined, and excise at the
rate of $25.00 per thousand is assessed.
Excises are assessed annually, on a calendar
year basis, by the assessors of the city
or town in which the vehicle is garaged.
If a vehicle is registered
after January 31, it is taxed for the
period extending from the first day of
the month in which it is registered to
the end of the calendar year. For example
, if a vehicle is registered on April
30, it will taxable as of April 1, for
the nine months of the year (April through
December). In no event shall the excise
be assessed for less than $5.00 nor shall
an abatement or refund under Section 1
of Chapter 60A reduce and excise to less
than $5.00.
Where should
I mail the Motor Excise payment?
Please mail payment to:
Office of the Tax Collector
City of Everett
484 Broadway
Everett, MA 02149
Please make checks payable
to: City of Everett.
For proper crediting,
write the bill number on the check and
enclosed he top portion of your tax bill.
To obtain a receipt, enclose a self-addressed
stamped envelope and both portions of
the bill with the payment, one will be
stamped paid and returned.
When are the
payments due for Motor Excise?
Payment of the motor vehicle excise is
due within 30 days from the date the excise
bill is issued (not mailed, as is popularly
believed).
NOTE: A person who does
not receive a bill is still liable for
the excise plus any interest charges accrued.
Therefore, it is important to keep the
Registry, the City of Everett and the
post office informed of a current name
and address so that the excise bills can
be delivered promptly.
All owners of motor vehicles
must pay an excise tax; therefore, it
is the responsibility of the owner to
contact the Office of the Tax Collector
if you have not received a bill.
What if I do
not receive a Motor Excise Tax bill?
You can request a statement by calling
the City Collector's Office at 617-394-2240.
What if I mail in my
Motor Excise Tax payment late?
If an excise is not paid within 30 days
from the issue date the account will be
assessed a $5.00 demand charge. If payment
in full (including the demand charge)is
not received within 14 days of the date
of issued of the demand an additional
$14.00 warrant charge will assessed. If
payment in full (including the demand
and warrant charges) is not received within
30 days of the date of issue of the warrant
charge, a service warrant will be delivered
to the taxpayers residence and an additional
$14.00 will be assessed.
If the payment in full
(including the demand, warrant and service
of warrant charges) is not received within
14 days, the Office of the Tax Collector
notifies the Registry of Motor Vehicles
of non-payment and the Registry then marks
the individuals registration preventing
the renewal of the motor vehicle registration
and the owners drivers license until such
time the Registry of Motor Vehicles is
notified that payment in full of all outstanding
vehicles taxes and parking tickets has
been made to the City of Everett.
This payment includes
a $20.00 release fee as the final assessment.
Interest accrues on the overdue bill from
the day after the due date until the date
of payment at an annual rate of 12 percent.
Only payment in full for each excise tax
bill is accepted, any partial payment
will be returned, payment in full includes
all charges and interest.
My Vehicles registration
and my Driver License has been marked
for Non-Renewal at the Registry of Motor
Vehicles, how do I clear this at the Registry?
Once payment of all outstanding Excise
and Parking Ticket in Money Order, Bank
Check or cash is made, the Town will give
the motorist a certified receipt of payment,
so he/she can return to the Registry to
renew his/hers registration or license.
Can I make partial payments
on Motor Excise?
NO. Only payment in full for each excise
tax bill is accepted, any partial payment
will be returned to the taxpayer via US
mail, payment in full includes all charges
and interest.
- What do I do if I
sell or trade my car?
If an excise bill is received for a
vehicle, which was traded it is recommended
to:
Pay the bill in full; and
Provide a copy of the new registration
with an application for
abatement with the Assessors Office.
If an excise bill is received
for a vehicle which has been sold it is
recommended to:
- Pay the bill in full,
and Return the Plates to the Registry
of Motor Vehicles
- Get a Return Plate
Receipt
- File an application
for abatement with the Assessors Office
What do I do if I move
out of Everett?
If a motor vehicle owner
moves within Massachusetts, he/she should:
- Pay the motor vehicle
excise if he/she resided in the City
of Everett on January 1st.
- If the owner moved
before the first of the year, he/she
must pay the tax to the new community
to which the owner moved. If the owner
did not notify the Registry that he/she
moved before the first of the year,
it may be necessary to file for an abatement
with the City of Everett, which had
sent the excise bill.
- File the abatement
at the City of Everett Assessors Office.
If a motor vehicle owner
moves out of Massachusetts, he/she should:
- Pay the motor vehicle
if he/she resided in the City of Everett
on January1st.
- Return the plates to
the Registry of Motor Vehicles in Massachusetts
- Get a Return Plate
Receipt
- Apply for a partial
refund with the City of Everett Assessors
Office.
Am I entitled to an abatement?
If an owner of a motor vehicle thinks
that he/she is entitled to an adjustment
of his/hers excise bill, it is strongly
recommended that he/she:
Pay the bill in full,
then contact the City of Everett Assessors
office for an application for an abatement.
Assessors office must receive application
for abatement by December 31 of the year
following the year of the tax.
NOTE: unpaid excise tax
bills, an owner risks incurring late fees
and penalties that are non-refundable
or waived.
Abatements can be filed
if:
- The owner believes
the assessment is incorrect, or
- If the vehicle was
stolen, or
- If the vehicle was
sold during the year in which it is
being taxed and the registration was
properly cancelled, or If the owner
moved from the City of Everett to another
city or town, or
- If the registration
is cancelled, it is most important to
return the plate(s) to the Registry
of Motor Vehicles and to obtain a return
plate receipt.
When an abatement is granted,
excise bills are prorated by the month,
thus the owner is responsible for the
excise accrued through he month in which
the car was last registered to him/her.
