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Tax Collector - Motor Vehicles Excise Tax

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1. Am I eligible for any exemptions?

Chapter 60A, Section 1 of the Massachusetts General Laws provides excise tax exemptions for vehicles owned by certain disabled individuals and veterans, ex-prisoners of war and their surviving spouses and certain charitable organizations. Please contact the Assessor's office at 978-540-2410 for further details on eligibility.

2. Can I get motor vehicle excise abatement?

Contact the Assessor's office at 978-540-2410 for an application for abatement or you can fill in and print out a Motor Vehicle Abatement Application Form (PDF). Follow the directions on the form and send it to the Assessor's Office at:
37 Shattuck Street
Littleton, MA 01460

Note: On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.

3. How does non-payment of excise affect my license and registration?

If the service warrant demanding final payment is not paid, the deputy collector may then notify the Registry of Motor Vehicles of such non-payment. The Registry will then mark the individual's registration preventing the renewal of the motor vehicle registration and the owner's driver's license. The taxpayer will then be assessed a $20 mark fee in addition to all other penalties and interest. It is the policy of the Town of Littleton to not release any marked bill until all outstanding Delinquent Excise Tax bills for a taxpayer are paid in full. Once full payment is made for all delinquent excise bills, the town will electronically release the Mark at the RMV. This will enable the motorist to return to the Registry and renew his/her license or registration. To request your balance on a bill that has gone to warrant, you may contact the Deputy Tax Collector at 508-473-9660.

4. How do I change my address for my Excise Tax?

Change of addresses for Excise Tax are done through the Massachusetts Registry of Motor Vehicles. When you change the address for your vehicle registration plates, the Massachusetts Registry of Motor Vehicles will send that information to our office and our files will be changed.

Massachusetts Registry of Motor Vehicles Change of Address Form - Instructions on how to change your address on line.

5. How is excise tax calculated?

Once the value of the vehicle is determined, an excise at the rate of $25 per thousand is assessed. Excise tax is assessed annually, on a calendar year basis, by the assessors of the city or town in which the vehicle is garaged.

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 April 30, it will be taxable as of April 1, for the nine months of the year (April through December) and the excise due; therefore, will be 9/12 of the full excise. In no event shall the excise be assessed for less than $5, nor shall an abatement or refund under Section 1 Chapter 60A reduce an excise to less than $5.

6. Under what circumstances might motor vehicle excise abatement be warranted?

Abatement applications can be filed if:

• The owner believes the assessment is incorrect, or;
• If the vehicle was traded, or;
• If the vehicle was stolen, or;
• If the vehicle was sold during the year in which it is being taxes and the registration was properly cancelled/transferred, or;
• If the owner moved from the Town of Littleton to another city or town, before January 1 and has proof they contacted Registry of Motor Vehicles to change garaging code;
• If the owner moved to another state and registered the vehicle and cancelled the registration in Massachusetts, 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 the month in which the car was last registered to him/her.

7. What are the penalties for late tax payments or for not paying my tax bill?

Taxes should be paid as billed. However, if for some reason you are unable to do so, Massachusetts Law mandates that interest, at a rate of 14% per annum, be added to the tax computed from the date the tax was due through the date of payment. In all cases, each Fiscal Year's tax must be paid in full on or before the May 1st due date to avoid any unfortunate collection action from the town.

8. What are the requirements for abatements?

The Assessor's office must receive abatement applications within 3 years after the excise is due or within one year after the excise is paid, whichever is later.

Example: Assume that an excise tax bill is due on February 25, 2011. The abatement deadline would be February 25, 2014, or one year after the payment of the bill, whichever is later.

9. What happens if my payment is late?

If the bill remains unpaid and outstanding more than 30 days after its issue date, it will continue to accrue interest and other charges and fees for which you will be responsible. Your driver's license and/or vehicle registration will also be submitted to the Massachusetts Registry of Motor Vehicles for non-renewal action.

10. What if I am unable to pay my tax bill?

First check with the Office of the Board of Assessors to see if you qualify for a tax exemption or a tax deferral. Certain types of exemptions and deferrals are available to property owners who meet stated criteria. If you still owe property taxes, and are unable to pay, please contact the Collector's Office as soon as possible. While we are unable to eliminate the property tax, interest or fees, we are here to help in any way we can and are able to listen to your situation and offer possible solutions. Remember, if you find yourself in this type of situation, the sooner you contact us, the better able we are to offer guidance.

11. What if I moved out of Littleton?

If you move within Massachusetts and have not paid an excise tax for the current year, you should pay the motor vehicle excise to the city or town in which the vehicle was registered on January 1.

The excise for any particular year is due to the municipality in which the vehicle was registered on January 1 of that year. In the case of any person who moves during any particular registration year, the excise will be due to the city or town where the vehicle was registered on January 1 of that calendar year.

12. What if I moved out of Massachusetts?

If a motor vehicle owner moves out of Massachusetts and has an excise tax for the current year, he/she should file an application with the Assessor's office for abatement together with the following:

• Registration form from the new State or Country, and
• Plate Return Receipt from the Massachusetts Registry of Motor Vehicles

Contact the Assessor's Office at 978-540-2410 for an application for abatement or you can fill in and print out a Motor Vehicle Abatement Application Form (PDF). Follow the directions on the form and send it to:
Assessor's Office
P.O. Box 1305
Littleton, MA 01460

The Assessor's Office can then adjust the bill to reflect only the part of the year the vehicle was registered in the state, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was registered in the state of Massachusetts. In no event shall the excise abatement be for less than $5, nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise tax to less than $5.

Note: It is important to remember that the bill for a vehicle that is no longer registered in the state of Massachusetts should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.

13. What if I sold my car?

If an excise bill is received for a vehicle or trailer that has been sold, the seller must:

• Return the plate(s) to the Registry of Motor Vehicles and obtain a return plate receipt or transfer plate to another vehicle
• File an application with the Assessor's office for abatement together with the following:
  • Return plate receipt and
  • The bill of sale

Contact the Assessor's office at 978-540-2410 for an application for abatement or you can fill in and print out a Motor Vehicle Abatement Application Form (PDF). Follow the directions on the form and send it to:
Assessor's Office
37 Shattuck Street
Littleton, MA 01460

The Assessor's Office can then adjust the bill to reflect the ownership for only part of the year, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was owned and the excise bill on the new vehicle will be prorated s of the date the new vehicle was registered. In no event shall the excise abatement be for less than $5, nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise tax to less than $5.

Note: It is important to remember that the bill for a vehicle you no longer own should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.

14. What if I traded my car?

If an excise bill is received for a vehicle which was traded and which was not owned in the calendar year stated on the bill, you should:

• Pay the bill and file an application for abatement with the Assessor's Office.
• If the license plates were transferred to the new vehicle, provide a copy of the New Registration Form and the Purchase Agreement citing the vehicle as Trade-In.

Or:

• If the license plates were returned to the Massachusetts Registry of Motor Vehicles provide a copy of the Plate Return Receipt and the Purchase Agreement citing the vehicle as Trade-In.
• Provide a copy of your completed application for abatement along with all supporting documentation to the Assessor's Office.

Contact the Assessor's office at 978-540-2410 for an application for abatement or you can fill in and print out a Motor Vehicle Abatement Application Form (PDF). Follow the directions on the form and send it to the Assessor's Office at 37 Shattuck Street Littleton, MA 01460

The Assessor's Office can then adjust the bill to reflect the ownership for only part of the year, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was owned and the excise bill on the new vehicle will be prorated as of the date the new vehicle was registered. In no event shall the excise abatement be for less than $5, nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise tax to less than $5.

Note: It is important to remember that the bill for a vehicle you no longer own should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.

15. What if my car is totaled?

If the vehicle is totaled the owner may be entitled to an abatement if he/she provides the Assessor's office with a copy of the following documentation:

• Insurance Company documentation stating the vehicle is a total loss and showing the date of loss
• Plate Return Receipt from the Registry of Motor Vehicles or New Registration if plate was transferred
• A completed application for a motor vehicle excise tax abatement

Contact the Assessor's Office at 978-540-2410 for an application for abatement or you can fill in and print out a Motor Vehicle Abatement Application Form from the Assessor's web page. Follow the directions on the form and send it to:
Assessor's Office
P.O. Box 1305
Littleton, MA 01460

The Assessor's Office can then adjust the bill to reflect the ownership for only part of the year, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was owned and the excise bill on the new vehicle will be prorated as of the date the new vehicle was registered. In no event shall the excise abatement be for less than $5, nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise tax to less than $5.

Note: It is important to remember that the bill for a vehicle you no longer own should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.

16. When is payment due?

Payment of the motor vehicle excise is due within 30 days from the date the excise bill is issued (not mailed).

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 Massachusetts Registry of Motor Vehicles and the United States Postal Service informed of a current name and address so that excise bills can be delivered promptly. Vehicle owners who do not receive an excise tax bill should contact the Office of the Collector.

17. Where can I find forms and more information on the tax?

• Motor Vehicle and Trailer Excise Abatement Application (PDF)
• Affidavit For Cancellation of Registration for Lost or Stolen Plate(s) (PDF)
• Mass General Laws, Chapter 60A
• Division of Local Services
• Massachusetts Department of Revenue

18. Where can I find information on the deputy collector and excise tax warrant?

The Tax Collector is utilizing the services of Kelley and Ryan Associates, Inc. as our Deputy Collector. For the convenience of our residents, we accept payment for excise tax warrants in our office at town hall or you may pay at Kelley and Ryan's offices located in the following Registry of Motor Vehicles locations of Lawrence, Leominster, Lowell, Revere, Taunton, Wilmington and Worcester. You may also pay online at at the Kelley and Ryan Associates, Inc. website.

19. Who collects the motor vehicle excise?

Local tax collectors are responsible for collecting the motor vehicle and trailer excise. Generally, tax collectors and deputy tax collectors do not accept partial payment of an Excise bill. Taxpayers should be prepared to pay the full amount due. There are no special considerations for financial hardship.