HOW EXCISE IS BILLED:
There are between 10 and 12 Motor Vehicle Excise tax bill mailings during the year. The largest mailing usually occurs in January or February and usually includes all vehicles that were registered as housed in Holland for over one year. These bills, although collected by the Town, are generated from the records of the Registry of Motor Vehicles as of January 1st of the bill year. All address changes for excise tax bills must be done at the registry of motor vehicle. To update your address at the Registry click here.
HOW EXCISE IS VALUED:
The excise valuation is a percentage of the manufacturer’s recommended list price of the vehicle when new (not the sales price or current market value). The percentages are: 50% for the calendar year before the model year, 90% for the model year, 60% for the second year, 40% for the third year, 25% for the fourth year, and 10% for the fifth and following years. Excises for vehicles registered after January 1st are pro-rated by the number of months in the calendar year after the month the vehicle is registered. The motor vehicle tax rate is currently $25.00 per $1,000 valuation.
A taxpayer must pay an excise for any calendar year in which he or she registers a motor vehicle in Massachusetts. The excise is assessed as of January 1, or the first day of the month in which the vehicle is registered and cover the remainder of the calendar year. Bills are issued by the town that the vehicle is reported to be garaged in per Registry of Motor Vehicle registration records as of that assessment date.
PAYMENT OF EXCISE:
Filing an application for abatement does not stay the collection of excise. The failure to pay the excise when due may subject the taxpayer to interest, charges and collection action; including non-renewal of the registration and driver’s license. A taxpayer will receive a refund if an abatement is granted. To avoid any collection charges or action, taxpayers must pay the excise in full within 30 days of the bill’s issue date. Partial payments are not accepted on Excise taxes. If the tax is not paid within the 30 days, a demand for payment will be issued and a $20.00 demand fee and interest at the rate of 12% will be added to the tax amount due and is charged from the date the payment was due until the date it is paid. You will have 14 days to pay on demand bills. After that time the bill will be forwarded to the Deputy Sheriff for further collection.
A fee a $35.00 and any accrued late charges and fees will be added to the tax bill for all checks not honored by your bank.
A taxpayer may be entitled to an abatement if the vehicle is determined to be over-valued. Abatements may also be granted if a taxpayer does any of the following during the same calendar year: (1) transfers ownership of the vehicle, (2) moves out of Massachusetts and cancels plates, (3) re-registers the vehicle, or (4) reports the theft of the vehicle. Abatements for those reasons may also require a taxpayer to cancel or transfer the registration, report the plate lost or stolen, or take other action in that year. Filing an application for abatement does not stay the collection of excise. Taxpayers are not entitled to an abatement if he or she (1) cancels the registration and retains the ownership of the vehicle, or (2) moves to another Massachusetts city or town, during the same calendar year. Abatements are pro-rated by the number of months in the calendar year after the month the last eligibility requirement takes place. No excise may be reduced to less than $5.00. No abatement or refund for less than $5.00 may be made. For more information on motor vehicle abatements or to obtain an abatement form please click here .
DEADLINE TO FILE FOR AN ABATEMENT:
The abatement application must be received by the Board of Assessors within three years after the excise was due, or one year after the excise was paid, whichever is later. To preserve a taxpayer’s right to an abatement and to appeal, he or she must file on time. By law, Assessors may only act on late applications in limited circumstances where the excise is still unpaid and their decision in those cases is fnal.
RESOLUTION OF ABATEMENT APPLICATION:
The Assessors have 3 months from the application filing date to act unless the taxpayer agrees in writing to their request to extend the action period for a specific time. If the Assessors do not act on the taxpayer’s application within the original or extended period, it is deemed denied. Taxpayers will be notified in writing if an abatement has been granted or denied.