RULES/PROCEDURES/ORDINANCES: Motor Vehicle Excise Bills
Vehicle Value Determination Formula
1. The value of a motor vehicle for excise purposes is determined by the Commissioner
of Revenue. It is calculated at varying percentages based on the manufacturer’s list
price in the year of manufacture:
Rate: $25.00 per thousand
No excise shall be less than $5.00
Vehicle condition and market value are not considerations in determining the
Value, nor is the vehicle’s age after the fifth year.
In the year preceding the designated year of manufacture – 50%
In the 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%
General Information
1. Vehicles are taxed from the date of registration through the end of the calendar year.
2. The revenue from the excise bills goes to the town, not the Commonwealth.
3. An excise tax is assessed in the town in which the vehicle is customarily garaged. The billing information is based on information provided at the time of registration. Any correction or changes of the excise bill information (i.e. name, address, etc.) must be done through the Registry of Motor Vehicles. You may change your mailing address for your bill online at www.massrmv.com. You will need the following information: Driver’s license number, Date of Birth, License Plate(s) number(s).
4. Due Dates /Penalties: The excise is due and payable within 30 days from the date of issue. If not paid by the date due, a Demand Notice will be issued. This notice will include the tax, $5.00 demand fee and interest. Demand notices are due 14 days from the date of issue. Legally, no partial payments can be accepted. If the bill remains unpaid, it is placed on warrant with the Deputy Collector. Additional fees in the amount of $22.00 are added to the bill. If not paid, a second or final warrant notice will be issued with fees now totaling $39.00. After the Final Warrant Notice, the taxpayer’s name will be marked for non-renewal of their registration and driver’s license at the RMV. The “flagging” of an account carries an additional
$20.00 fee.
Procedure for Clearing Non-Renewals
When a motor vehicle excise bill is on warrant with the Deputy Collector and has been flagged for non-renewal with the RMV, the first step to “clear” this flag is to ascertain the amount currently due on the bill(s).
1. Call the Deputy Collector’s office in Plymouth, Mass. (508-747-4344). You only need to give them your name and tell them your bill is from
Chilmark.
2. Payment must be by bank check or money order (no cash or personal checks). Bring payment to the Collector’s office. A call will be placed to the Deputy Collector’s office to verify the amount of payment. The Deputy Collector’s office can “clear” the flag online with the RMV. The taxpayer can proceed to the RMV and renew their license/registration.
REAL ESTATE & PERSONAL PROPERTY TAX BILLS
Real Estate and Personal Property Tax bills are issue semi-annually. The mailing dates are October 1st (or as soon as possible) and April 1st. All bills are due and payable 30 days from the date of issue.
Demand notices, including accrued interest from the date and mailing and a $5.00 fee, will be issued for non-payment after the due date.
If the bill remains unpaid following the demand bill due date, a warrant will be issued from the Deputy Collector’s office. The First Warrant Notice carries a fee of $22.00. The Final Warrant Notice carries an additional fee of $17.00.
Per Town By-Law, Beach Sticker Permits and all other permits will be denied to property owners, if their preceding fiscal year bill is unpaid.
The Town may begin Tax Taking proceedings for non-payment of real estate taxes following the end of the fiscal year.
|