IMPORTANT INFORMATION ABOUT AUTO EXCISE TAX ABATEMENTS
You must take one of two possible actions to avoid paying additional charges and possibly jeopardizing your right to operate and/or register a motor vehicle in Massachusetts.
Action #1: Pay the your excise bill within thirty (30) days from the date of issue. Make your payment to the CITY OF TAUNTON, 55 Weir Street, TAUNTON, MA 02780 (Temporary location for the City Tax Collector's office)
OR
Action #2: Immediately file an application for abatement (instructions back of the excise tax bill)~with the Taunton Board of Assessors if one of the situations listed below applies to your vehicle AND your plates have been cancelled or transferred.
* Sold
* Traded
* Stolen
* Declared a Total Loss
* Moved from Taunton
* Moved from Massachusetts
* Military personel who have been assigned to Taunton, but have a domicle in another city or state.
If you plan to apply for an abatement, you must either bring your current registration and/or return or lost plate receipt issued by the Registry of Motor Vehicles to the Taunton Board of Assessors Office at Temporary City Hall and if an abatement is granted pay the balance due (if any) within thirty (30) days from the issue date of the bill to the Taunton Treasurer/Collector's Office. Once an abatement has been granted, you will receive an abatement slip showing the adjusted excise due. In addition, the Assessing Department provides the Tax Collector's office a listing of all abatements processed.
IMPORTANT: If you are unable to apply for the abatement within the thirty (30) day time frame, make your payment to the City of Taunton and then, when you have all the documents necessary to apply for an abatement, bring or mail them to the Taunton Board of Assessors. If an abatement is approved, a refund check for the amount abated will be mailed to you.
Massachusetts General Laws, Chapter 60A, the law governing motor vehicle excise collection, places the burden upon you to resolve your excise bill. Remember, you must take one of the two actions explained above.
Questions regarding the enclosed excise bill should be directed to the Taunton Board of Assessors (508) 821-1011. If you have a question regarding payment of this bill, please contact the Treasurer/Collector's Office (508)821-1054.
IMPORTANT INFORMATION ABOUT REAL ESTATE AND PERSONAL PROPERTY TAX ABATEMENTS
REASONS FOR AN ABATEMENT
*Overvaluation
*Disproportionate Assessment (pertains to entire property classes, not individual unit or development)
*Improper Classification
All property is valued as of January 1st preceeding the start of the fiscal year.
WHO MAY APPLY
As a general rule, an application must be filed by the person to whom the tax has been assessed.
ABATEMENT PROCEDURES
Application forms are available on-line by clicking the above links or at the Board of Assessors, Temporary City Hall, 141 Oak Street, Taunton, MA. The office hours are Monday – Friday,9:00 a.m. until 5:00 p.m.
The application for abatement may be filed after the third quarter tax bill has been mailed. The application must be filed with the Board of Assessors prior to the close of business on February 1st. No abatement can be granted unless the application is filed on time.
PAYMENT OF TAX
You must pay the amount of tax indicated on the bill on or before February 1st. Interest will be due if the payment is received late. Failure to pay the tax in a timely manner jeopardizes your right to appeal.
If the total tax on real estate is over $3,000, the tax must be paid before interest accrues in order to maintain the right to appeal a decision (of the Board of Assessors) to the Commonwealth of Massachusetts Appellate Tax Board (ATB). The ATB is an independent administrative board, under the direction of the state government.
Failure to pay the tax in a timely manner jeopardizes your right to appeal.
There are procedures available through the Appellate Tax Board, which may allow a taxpayer to extend the time for payment of the balance of the tax due. There is also an alternative, the three year average method of payment. A taxpayer should seek professional advice before utilizing these alternatives. The use of these alternatives does not halt the tax collection process. Any unpaid balance will accrue interest and fees.
ADDITIONAL INFORMATION REQUEST
The Board of Assessors is authorized by law to request information that is necessary if they are to properly determine the fair cash value of the property. To preserve your right to appeal an abatement decision, you must provide all information requested by the Board of Assessors. Failure to respond to an information request, within thirty (30) days of the date of the request will result in a denial of the application and may bar an appeal to the Appellate Tax Board.
ACTION BY THE BOARD OF ASSESSORS
The Board of Assessors attempts to process all abatement applications within three (3) months of filing. You will be informed of the status of the application through the following notices:
Notice Of Approval
The Board of Assessors will abate the amount specified in the notice. If the tax has been paid, the taxpayer will be reimbursed through the Tax Collectors Office.
Notice Of Denial
No abatement will be granted. A denial will be issued in cases where the Board of Assessors has made a decision based on the merits of the abatement application; or for reasons of inaction, in cases where the department has not made a decision on an abatement application within three (3) months of its filing date.
Appeal to the Appellate Tax Board
If you are dissatisfied with the decision of the Board of Assessors, you may file an appeal to the Appellate Tax Board. The ATB is located at 100 Cambridge Street, Suite 200, Boston, MA 02114. The telephone number is (617) 727-3100 and the fax number is (617) 727-6234. You can also visit them on-line at http://www.mass.gov/atb/
For Real Estate or Business Personal Property Tax Abatement Application, click here:abatement0.pdf
YOU MAY ELECT TO FILE AN APPEAL TO THE APPELLATE TAX BOARD IF:
You are dissatisfied with the amount of the abatement granted.
You disagree with the decision of the Board of Assessors to deny the abatement application, including denial for reason of inaction by the Board of Assessors. The proper forms for an appeal can be obtained at the Appellate Tax Board.
An appeal to the Appellate Tax Board must be filed within three (3) months of the date on which the Board of Assessors made its decision to grant or deny abatement for any reason including inaction.
|