Motor Vehicle FAQs
1. What is Motor Vehicle Excise Tax?
It is an annual tax for the privilege of registration. Anyone who registers a vehicle with the Massachusetts Registry of Motor Vehicles (RMV) will be billed based on the information supplied to the Registry of Motor Vehicles on the registrant's application. M.G.L. Chapter 60A imposes an excise on the privilege of registering a motor vehicle or a trailer within the Commonwealth of Massachusetts. The excise is levied by the 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 the Town Assessors. The town then prepares bills based on excise data sent by the Registry in regulation with Registry requirements.
2. What is the rate?
The rate is $25.00 per thousand. This is the standard rate for the entire Commonwealth of Massachusetts.
3. How are vehicles valued?
Based on valuation rates set by the state, vehicles are valued as follows:
- 50% of mfr.'s list price in the year preceding the designated year of manufacture*
- 90% of mfr.'s list price (1st year)
- 60% of mfr.'s list price (2nd year)
- 40% of mfr.'s list price (3rd year)
- 25% of mfr.'s list price (4th year)
- 10% of mfr.'s list price (5th year)
*a brand new car released before the model year
4. How is the tax determined?
Once the value of the vehicle is determined, an excise at the rate of $25.00 per thousand is assessed. Excise taxes are assessed annually on a calendar year basis by the assessors of the town in which the vehicle is garaged as of January 1st. If the motor 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 June 30, it will be taxable as of June 1, for the seven months of the year (June through December) and the excise due will be 7/12 of the full excise. 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 an excise to less than $5.00.
5. How can I update the mailing address on my Motor Vehicle Excise Bill?
Changes to mailing addresses for Motor Vehicle Excise Bills can be completed online here, by calling 857-368-8000 or by downloading the RMV Address Change Form and returning it to RMV Address Change, PO Box 55889, Boston, MA 02205-5889.
6. Can I get an abatement?
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 and contact the Assessor’s Office for an application for abatement. Follow the directions on the form and send it to the Town of Chilmark Assessors, PO Box 119, Chilmark, MA 02535. NOTE: On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted prior to Excise Bill due date.
7. When is payment due?
Payment of the motor vehicle excise is due within 30 days from the date the excise bill is issued. A person who does not receive a bill is still liable for the excise plus any interest and penalties accrued. Therefore, it is important to keep the Registry, the Town of Chilmark and the Post Office informed of a current address so that excise bills can be delivered promptly. All owners of motor vehicles must pay an excise tax. It is the responsibility of the owner to contact the Collector’s Office if you have not received a bill.
8. What happens if my payment is late?
If an excise is not paid within 30 days from the issue date, the Tax Collector sends a demand bill. The charge for the demand is $5. Interest accrues at an annual rate of 12 percent on the overdue bill from the day after the due date until the date of payment. If the demand is not answered within 14 days, the collector may issue a warrant to the Deputy Tax Collector. The warrant notice sent by the Deputy Collector to the taxpayer costs $22.00. If this notice is not answered then a final warrant is issued to the taxpayer at an additional fee of $17.00. If the final warrant is not paid, the Deputy Collector then notifies the Registry of Motor Vehicles of such non-payment, including all accrued interest and penalties. The Registry may then mark the individual's registration preventing the renewal of the motor vehicle registration and the owner's driver's license until the Registry is notified that full and final payment has been made to the town. This payment shall include a $20 release fee as final settlement of the delinquent excise.
9. How can I clear this late payment?
If your bill is on warrant with the Deputy Collectors Office, please call them directly at (508) 747-4344 to find out the current amount due. Once they tell you the current amount due you may either pay them over the phone with a credit card (of which a convenience fee applies) or you may obtain a certified cashier’s check or money order payable to the Town of Chilmark. You may hand deliver that check to the Chilmark Town Hall or mail in that payment directly to the Deputy Collectors Office. Their mailing address is: Hobin and Hobin, PO Box 1606, Plymouth, MA 02362
10. What if I moved out of Chilmark, but reside in another town within Massachusetts?
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current year, he/she should notify the Assessor’s Office at (508) 645-2102.
11. What if I moved out of Massachusetts?
If the owner of a vehicle moves out of Massachusetts and registers his/her vehicle in another state, notify the Assessor’s Office at (508) 645-2102 and provide them with a copy of the following documentation: as of January 1 of the tax year the Registration Form for the New State or a Plate Return Receipt. Please note that the Registry strongly encourages a person who has moved to another state to cancel the registration in Massachusetts in order to avoid problems with an excise tax abatement application or future registration in the new state.
12. What if I sold or traded in my car?
If an excise bill is received for a vehicle or trailer which has been sold or traded, please contact the Assessor’s Office at (508) 645-2102 to file for an abatement. If an abatement is granted, the bill will be prorated based on the date of the plate return receipt from the Registry of Motor Vehicles or the new vehicles registration (if the plates were transferred). NOTE: It is important to remember that the bill for a vehicle you no longer own should not be ignored.
Any further abatement or assessment questions, please contact the Assessor at (508) 645-2102. Any collection questions, please contact the Tax Collector at (508) 645-2108.