Motor Vehicle Excise Tax

Excise tax on motor vehicles principally garaged in Winchendon is levied by the Town of Winchendon and revenues become part of the community treasury.

Excise Tax Computation

Motor vehicle excise tax is assessed at a rate of $25 per thousand dollars of taxable value. The value of a motor vehicle is determined by the Commissioner of Revenue, based on the manufacturer's list price (MSRP). Condition and market value are not considered in determining value. Percentages are determined in this manner:

• In the year prior to the model year: 50%
• In the year of manufacture (model year): 90%
• Second year: 60%
• Third year: 40%
• Fourth year: 25%
• Fifth year and each year thereafter: 10%

Application for Abatement

Motor Vehicle Excise Abatement Form (PDF)

When filing for an abatement, registered vehicle owners should pay the bill in full to avoid interest and charges for late payment. If an abatement is subsequently granted, a refund will be made to the taxpayer. Remember that filing for an abatement does not stay the collection of tax. To preserve your right to an abatement and to appeal, you must file on time.

You are not entitled to an abatement if you:

• Cancel your registration and retain ownership of the vehicle
• Move to another Massachusetts city or town during the same calendar year

By law, you must notify the MA Registry of Motor Vehicles (RMV) within 30 days of any change of residence, mailing address, or garaging address.

Applications for abatement must be received by the Winchendon Board of Assessors within three years after the excise was due, or one year after the excise was paid, whichever is later. No excise may be reduced to less than $5, and no abatement or refund of less than $5 will be made.

When applying for an abatement, provide the Winchendon Board of Assessors with this documentation:

• Vehicle is sold or traded: Bill of sale and plate return receipt from the Registry of Motor Vehicles (RMV) or new registration form if plate transferred to another vehicle.
• Vehicle is stolen or total loss: Police report or insurance settlement letter and plate return receipt or C-19 Form (Affidavit of Lost or Stolen Plate from RMV).
• Vehicle is junked or donated: Receipt from the junk yard or charity and plate return receipt or C-19 Form, or new registration if plate transferred.
• Vehicle is returned (Lemon Law): Letter from dealer certifying return and plate return receipt or new registration if the plate is transferred.
• Moved from Winchendon: If you moved to another community in Massachusetts after January 1 of the calendar year, you still owe excise tax to Winchendon. If you moved before January 1, provide Winchendon Assessors with proof of garaging address such as a utility bill, voter registration, or lease. If you moved out of state and registered your vehicle there, you must notify the RMV of any address change within 30 days of moving, obtain a plate return receipt, and submit a copy of the new state registration with your application for abatement.
• Garaged in another town than Winchendon: If your vehicle is garaged in another town, it is the responsibility of the registered owner (or insurance company of the commercial plate's owner) to promptly notify the RMV of any address changes.

Do not ignore your excise bill. Abatement applications are available at the Winchendon Assessors' Office, Town Hall, 109 Front Street, Winchendon, MA. The excise tax bill is always due 30 days from the issue date and must be paid and/or abated. Any bill unpaid and outstanding will accrue interest charges and fees.

Exemptions

Chapter 60A of the Massachusetts General Laws provides excise tax exemptions for vehicles owned by certain disabled individuals and veterans, prisoners of war, certain charitable organizations, and others.

Please contact the Assessor's Office at 978-297-5419, ext. 238 if you have any questions.

Forms and Links

• MA Registry of Motor Vehicles
• Motor Vehicle Excise Abatement Form (PDF)