
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.