Frequently Asked Questions

The excise is imposed on the privilege of registering a motor vehicle. You are billed based on the information provided to the Registry of Motor Vehicles on the registrant’s application.

It applies to anyone who registers a motor vehicle in Massachusetts.

The rate is $25 per thousand in value. This is the standard rate for the entire state.

If not paid by the due date, the outstanding balance will accrue interest at a rate of 12%. If the bill remains unpaid, the following charges may eventually be added:

• Demand Fee: $15
• Warrant Fee: $10 (Bill is now held by the Deputy Collector)
• Notice of Warrant: $12
• Service of Warrant: $17
• Registry of Motor Vehicles (RMV) Marking Fee: $20 (Marked for non-renewal at the Registry of Motor Vehicles)

Never ignore an excise bill. Pay it on time to avoid interest and fees. You can then apply for an abatement and refund!

The information on your excise bill originates from the Registry of Motor Vehicles. To make any changes to this information, it must be done through the RMV. You can either visit a local office or visit their website for more information. The closest RMV office to Deerfield is in Greenfield at 18 Miner Street (next to the rotary off Exit 26 on Route 91).

The Town of Deerfield uses Arthur P. Jones' office as their Deputy Collector. Once a Warrant Fee ($10) has been added to an excise bill, the Tax Collector's office at the Town Hall can no longer accept payment and it must now be paid directly to the Deputy Collector. Please contact their office for payment options at 877-378-9265 or visit their website for more information. 

Mailing Address: 
Arthur P. Jones and Associates, Inc.
P.O. Box 808
Easthampton, MA 01027

The value of a motor vehicle for excise purposes is determined by the Commissioner of Revenue at varying percentages of the manufacturer's list price in the year of manufacture as follows:

• 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%

Condition and market value are not considerations in determining the value, nor is age after the fifth year. 

• Your vehicle is valued for more than percentage of manufacturer's list price in the schedule established by G.L. Ch. 60A section 1.
• Your vehicle is exempt from the excise under G.L. Ch. 60A section 1.
• You sell, trade or otherwise transfer ownership of the vehicle, and transfer or cancel your registration, during the same calendar year.
• You move to another state, register the vehicle there, and cancel or do not renew your Massachusetts registration during the same calendar year.
• Your vehicle is stolen, you report the theft to the police within 48 hours, and you cancel your registration and obtain a certificate from Registrar at least 30 days after theft.
• You register the same vehicle again later in the same calendar year.

You are not entitled to an abatement if you:

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

• Blind
• Handicapped
• Veteran's (Prisoners of War (POWs) / Non-domiciliary Servicemen)

Note: Please contact the Assessors' office for the specifics for these exemptions, as each person's case is different.

Applications for abatement must be received by the Board of Assessors within three years after the excise was due, or one year after the excise was paid, whichever is later. To preserve your right to an abatement and to appeal, you must file on time.

You must file the application in the Assessors' Office.

You can pick one up at the Assessors' Office or you can download it from the Forms and Documents page.

The minimum amount of a bill is $5. This does not mean that every excise minimum is $5. The law states that no bill shall be less than $5.

Provide the information described below that is pertinent to your abatement application:

• Vehicle Sold or Traded: Bill of sale (or name and address of purchaser) and proof of cancellation (plate return receipt or lost plate affidavit (form C-19) from the Registry of Motor Vehicles) or new registration if plates transferred to another vehicle.
• Moved from Massachusetts: Copy of MA plate return receipt and a copy of the new state registration.
• Vehicle Stolen or Totaled: Police report or insurance company settlement letter (not the incident date) and proof of cancellation or transfer of registration.
• Moved to Another City / Town: Copy of insurance coverage selections page showing the place of garaging as of January 1st of the taxing year or as of the date of registration of the vehicle.

Normally you will receive notification within a matter of days following the next scheduled Assessor's meeting. By law, the Assessors have three months from the application filing date to act unless you agree in writing to their request to extend the action period for a specific time.

View the 2016 Tax Rates.

100% of full and fair cash value.

The courts have defined this phrase to mean "current market value." Thus, in determining value, the Assessors seek to approximate what property would sell for on the open market, with an acceptable range of error.

You can either call or come into the Assessor's office with the property location or owner’s name; or use the Patriot Properties site.

Same as in the How do I check the valuation of a property? FAQ.

Yes. The Assessor's office lists a book and page reference on the property record card for most of the properties. If the information is not available through our office, you would have to contact the Franklin County Registry of Deeds, located in Greenfield or go to the Registry of Deeds. You would need the year of the sale, and the name of either the buyer or the seller.

Yes, you can find this information by either calling or coming in to our office or visiting the Registry of Deeds.

Yes. The Assessor's office creates these reports based on transfer information received from the Registry of Deeds. The reports are available at the counter.

The change of address forms are available on our town website or in the Assessors' Office. Please contact the Assessors' Office

The assessment date is the January 1st preceding the fiscal year. New construction (i.e. new homes, additions, sheds, decks, etc.) is assessed as of July 1st.

The name on the tax bill is the record owner(s) as of January 1st preceding the fiscal year.

As stated above the bills are shown with the record owner as of January 1st. Therefore, any transfer between January 2nd and December 31st will not be reflected on any tax bills until the following July 1st. However, if someone contacts our office for the current ownership, the new owner information will be provided.

The only ways to change a name on a property/tax bill is to either record a new deed or to provide the Assessor's office with a probated will.

Currently the Tax Collector's office mails the bill semi annually.

Tax bills are due 30 days from the date of issue.

You must file by the due date of your 1st half actual tax bill.

Anyone who feels overvalued or exempt is eligible to file for an abatement. However, you should ask yourself these questions before filing:

• Is the data on my property record card correct?
• Is my value in line with other similar properties?
• Is my value in line with recent sale prices?

Also, keep in mind that you are appealing your assessment, not your taxes. Therefore you must pay your taxes pending your appeal. The office staff will be happy to assist you. No appointment is necessary to review your property record card.

You must file your application in the Assessors' office for each piece of property.

You may get the application on our town website or at the Assessor's Office.

Abatement filings and abatement amounts are public records. However, individual abatement applications are not available to the public for inspection under the public records law.

You can file an appeal within 3 months of the date of denial to the:

Appellate Tax Board (ATB)
100 Cambridge Street Suite 200
Boston, MA 02114
Phone: 617-727-3100

Call the ATB for an application; or use the link to the ATB website. The application is not difficult to complete, and the ATB is more than fair to homeowners. However, your case may not occur for a year or so.

You will receive a notice indicating the amount of the abatement in tax dollars.

Divide the abatement amount by the tax rate.

You may file an application if you meet all qualifications for a personal exemption as of July 1st. You may also apply if you are the administrator/executor of an estate of a person that qualified as of July 1st.

Your application must be filed with the Board of Assessors by December 15th or 3 months after the actual tax bills are mailed for that fiscal year. The normal time frame for filing starts as of July 1st and ends three months after the actual tax bills are due. This deadline can't be extended for any reason.

Filing an application does not stay the collection of your taxes. To avoid the loss of rights or additional charges, you should pay the tax as assessed. If there is an overpayment due to the exemption, you will be issued a refund.

Personal property is business equipment, office machinery, inventory and furniture and fixtures of a business.

A state required form notifying the Assessor’s office of any and all business equipment, machinery, inventory and furniture and fixtures.

This Form of List (State Tax Form 2) must be filed each year by all individuals, partnerships, associations, trusts, corporations, limited liability companies and other legal entities that own or hold taxable personal property on January 1st, except entities required to file with the State. In addition, all second-home owners must file a return on State Tax Form 2HF.

Forms of list must be filed by March 1st with the Board of Assessors in the city or town where the personal property is situated on January 1st. If the property has no location on January 1st, it must be listed on a form of list filed with the Assessors in the city or town where you are domiciled (legal residence or place of business). A form of list is not considered filed unless it is complete.

The Board of Assessors may extend the filing deadline if you can show a sufficient reason for not filing on time. The latest date the filing deadline can be extended to is 30 days after the tax bills are mailed for the fiscal year. Requests for an extension must be made in writing to the Assessors.

If you do not file a form of list for the fiscal year, the Assessors cannot grant an abatement for overvaluation for that year. If you file late, the Assessors can only grant an abatement if you show a reasonable excuse for the late filing or the tax assessed is more than 150% of the amount that would have been assessed if the list had been timely filed. In that case, only the amount over that percentage can be abated. You can avoid this penalty by filing on time.

The information in the form of list is used by the Board of Assessors to determine the taxable or exempt status of your personal property and, if taxable, its fair market value. You may also be required to provide the Assessors, in writing, further information about the property as well as be asked to permit them to inspect it. Forms of list are not available to the public for inspection under the public records law. They are available only to the Board of Assessors and the MA Department of Revenue for purposes of administering the tax laws.

You must file by the due date of your 1st half tax bill.

You can pick up the necessary number of applications at the Assessor’s office. Otherwise you can visit the Municipal Finance Legal Guidance site.

Abatement filings and abatement amounts are public records. However, individual abatement applications are not available to the public for inspection under the public records law.

You should bring any information that supports your case.

A list of the Personal Property tax roll is available in the Assessor’s office.