Yes, but you may be entitled to a partial refund. The process for applying for a refund is as follows: To qualify for an abatement you must have either cancelled the license plates or transferred them to another vehicle.  For information on canceling your registration please click the link for the Registry and follow the "How do I"? instructions.  Registry of Motor Vehicles

The abatement application form is available from the Assessors Office, 978-639-3393.
The completed application form should be returned to the Assessors Office, 278 Old Sudbury Rd., Sudbury, Mass. 01776.

 For more information please view the comprehensive Motor Vehicle Excise Manual published by the Commonwealth of Mass. You can view the document in Adobe Acrobat by Clicking Here.

First and foremost, notify the Registry of Motor Vehicles, as soon as you move http://www.mass.gov/rmv/  and effectuate your change of address. Excise in Massachusetts is not prorated based on moving from one town to another. You pay one city or town a year. It is whichever the vehicle was being registered from on January 1st, or in the case of a newly registered vehicle, on the date of registration. Unlike insurance excise rates do not vary throughout the state. If you are billed from the incorrect community, call the Assessors Office in that community, and ask what is required in terms of getting the bill corrected.

The bill should in most cases be paid as issued. Once you have re-registered your vehicle in the new state and cancelled your Mass. registration http://www.massdot.state.ma.us/rmv/  you should apply for an abatement with our Office, a refund will then follow. The documentation to be provided should be: a photocopy of the registration in the new state, and a copy of your Mass. plate return receipt. The documentation should be mailed to: Town of Sudbury, Assessors Office, 278 Old Sudbury Rd., Sudbury, Mass. 01776, or faxed to 978-639-3314. 

Most likely not! Valuations for excise tax purposes are not based on individual purchase prices. Excise valuations are based on specific, predetermined percentages of the Manufacturer's Suggested Retail Price (M.S.R.P.). The M.S.R.P. is reported in the National Automobile Dealer's Association (N.A.D.A.) guide. The fact that an individual may secure a particularly good deal on a vehicle has no bearing on valuations for excise tax purposes.

The following example may help you to determine the annual excise on a new or used car.  In our example we are assuming a brand new vehicle.   Our new vehicle is a model year 2011 which has an original manufacturer's list price of $20,000.  We will assume our model year 2011 vehicle is first registered in during calendar year 2010. Calendar year 2010 will be the first year of taxation for our new vehicle. 

The valuation depreciation schedule is as follows:

2010 50% of the M.S.R.P  = $10,000 (valuation)

2011 90% of the M.S.R.P.  = $18,000 (valuation)

2012 60% of the M.S.R.P.  = $12,000 (valuation)

2013 40% of the M.S.R.P. = $8,000 (valuation)

2014 25% of the M.S.R.P. = $5,000 (valuation)

2015 10% of the M.S.R.P. = $2,000 (valuation)

All succeeding years will be calculated at the minimum value of 10%. The rate for excise tax is $25.00/$1,000 of valuation.  The excise for calendar year 2010 will be issued prorated based on the month of registration through the end of the calendar year. 

By state mandate every property in the state of Massachusetts has to be inspected by a representative of the local Assessors Department at least every ten years. Our property inspections are ongoing, and are systematically organized to conform to the 10 year visitation cycle. Letters to property owners are mailed requesting a phone call to our office to schedule an inspection. We make every attempt to provide a convenient appointment schedule for property owners. The inspection lasts only fifteen minutes or so. An interior property inspection is an important factor in determining an equitable and accurate assessment for your property. You should expect to be hearing from us if it has been a while since your property was last inspected.

New construction is assessed each year based on the percentage of completion as of June 30th. However, the preliminary bills are based on the previous years total tax, which in many cases is just for the land. The third and fourth quarter bills make up the difference once the assessment for the building is calculated. As well, certain new construction is subject to a supplemental tax bill from the certificate of occupancy date through the end of that fiscal year. The Town of Sudbury adopted Chapter 203, The Supplemental Tax Assessment on new Construction Law as of Fiscal Year 2002.

Request a copy of your property record card from the Assessors Office. The card will show the data relating to the assessment of the property. If the description on the record card is accurate, yet you would like to request a formal review of the value, an application for abatement needs to be filed. Likewise, if there is an error in the assessment data, an application for abatement needs to be filed. There is a very specific and limited window for appealing assessed values. Applications for abatement are due within 30 days of the mailing of the actual tax bill. The applications are available at the Assessors Office, as well as on line (please see downloadable documents section State Tax Form 128). The actual tax bill is typically the 3rd quarter bill. As always, if there is any doubt as to filing deadlines ask!!! We have a very well informed, knowledgeable staff, ready to assist you, 978-639-3393.

The assessed value is a reflection of the real estate market as of a fixed point in time each year. Assessors in the state of Massachusetts are obliged to track property sales and to update property values in accordance with Mass. General Laws.

No! The tax billing year begins July 1st, and ends June 30th. The 1st two quarterly bills are issued on or about July 1st and are due and payable in two installments, The 1st installment is due August 1st and the 2nd installment is due November 1st.  The actual tax bill is generally issued as the 3rd quarter bill. The 3rd and 4th quarter installments are issued in one mailing, on or about January 1st, and become due February 1st and May 1st. You should note that the preliminary bills (1st and 2nd quarter) are issued in equal amounts. They each represent 1/4 each of the prior year's total net tax (along with the projected increase factor). Once the tax rate is set in December, and the actual tax amount for the year is known, the 3rd and 4th quarter installments are issued minus the preliminary amounts billed. The 3rd and 4th quarter bills are the result of the difference between the total tax liability for the year minus the preliminary amounts. (valuation x tax rate) - (quarter 1 & 2 payments) = 3rd & 4th quarter bills.