Motor Vehicle Information Under Chapter 60A
Excise bills are prepared by Registry of Motor Vehicles according to the information on the motor vehicle registration.
An excise at the rate of $25 per one thousand dollars of valuation is levied on each motor vehicle.
Payment of the motor vehicle excise is due 30 days from the date the excise bill is issued. If an excise is not paid within 30 days from the issue date, a demand bill will be sent with a fee of $5.00 and in addition interest will accrue on the overdue bill at annual rate of 12 percent from the day after the due date. If the demand is not answered within 14 days, the Deputy Collector will issue a warrant notice.
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, then contact the Board of Assessors for an application.
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current year, he/she should immediately notify the local assessor of his/her new address. The owner must pay the motor vehicle excise to the city or town in which he/she resided on January 1.
If an excise bill is received for a vehicle or trailer which has ben sold, the seller must return the plate(s) to the Registry of Motor Vehicles, get a return plate receipt, and file an application for abatement together with the return plate receipt and the bill of sale with the Board of Assessors. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill. The same procedure with some differences should be followed for a motor vehicle excise bill received on a traded vehicle as well as a stolen vehicle. It is important to remember that the bill for a vehicle you no longer own should not be ignored.
You may call the Board of Assessors with questions at 413-203-3082 or email assessor@westhamptonma.org
Forms can be downloaded from the Town Website, www.westhampton-ma.com/forms
For more information you can visit the Secretary of the Commonwealth Citizen Information Service at:
www.sec.state.ma.us/cis