Assessors

Motor Vehicle Excise Tax

Assessment - An excise is assessed on a motor vehicle or trailer by the assessors of the municipality in which the vehicle is customarily garaged. The excise is based on information furnished on the application for registration with the Registry of Motor Vehicles. Any corrections to the excise tax must be made with the Registry of Motor Vehicles.

Calculating the Excise

The excise rate is $25 per $1,000 of your vehicle's value. It is charged for a full calendar year and billed by the community where the vehicle is usually garaged. If your vehicle is registered in Massachusetts but garaged outside of Massachusetts, the Commissioner of Revenue will bill the excise.

If you own any motor vehicle that has been registered for less than a full calendar year, you will pay the excise based on the entire month when you registered that vehicle, as well as for the remaining months of the year. For example, a vehicle registered on April 9th will be billed an excise for April through December.

The minimum motor vehicle excise is $5. If your calculated excise is less than $5, you will be taxed $5. 

Vehicle Value

Your vehicle's value for excise purposes isn't the actual purchase price or "book value" of the vehicle. Instead, it's a percentage of the manufacturer's list price in the year of manufacture.

The manufacturer’s list price for any vehicle is the price the manufacturer recommends as the selling price of that vehicle (for vehicles of the same make, type, model, and year of manufacture) when new. 

Want to check the calculation of your excise tax bill?

The following example can be used with your vehicle information as well as months the vehicle was registered to figure out the amount you have been assessed for excise tax:

1. In April of 2024, you purchase & register a 2024 Kia Telluride with an MSRP of $37,000.00.
2. Looking at the chart above, this vehicle is the year of manufacture at 90%.
3. Next you would take the MSRP $37,000.00 and multiply by 90% (.90) which equals $33,300.00. The reduction is a total of $3,700.00.
4. Now you take $33,300.00 and multiply it by .025 ($25 per $1000 as stated above). This will give you a total of $832.50 for the full year (Jan-Dec).
5. Finally, as stated in step one, the vehicle was registered in April, which is 9 months total. Take $832.50 and divide by 12 to get the monthly breakdown of the excise. Times the monthly amount of $69.375 by 9 to get your total excise tax bill of $624.38.

Excise Tax Abatements

Abatements of Motor Vehicle Excise Tax may be granted when:

• A vehicle is sold/traded in and the registration is canceled or transferred to another vehicle.
• A vehicle is transferred to another state with proof of registration in such other state and proof of cancellation of plate in Massachusetts.
• When the vehicle is overvalued.
• When there is a subsequent registration of the same vehicle in the same year by the same person.
• When the vehicle is totaled, repossessed, or stolen with proper proof of vehicle's disposition along with proof of plate cancellation or transfer.

Motor Vehicle Excise Tax Abatement Application (PDF)

Farm Plate Excise Tax Abatement Application (PDF)

Need to change your garaging address?

Click on the link below and follow the steps below:

1. Access My Profile - enter in all information to access your profile
2. Once you gain access, scroll down to the vehicle(s) you need to update. Click on Change Vehicle Address.

RMV Profile Access

Need to cancel your vehicle plates/registration?

Link is located within the Quick Links on the right side of this page.

Tyngsborough Property Assessment Database

The Assessors Department has teamed up with Patriot Properties to make assessment data available to the public. You can also come into our office to get a copy of your property record card. Below is the link to the database.

Patriot Assessment Database

Real Estate Assessments

Real Estate assessments are set yearly in December. Assessments of properties reflect market value from a prior full calendar year of sales. These sales are analyzed by style, location, size, age and neighborhood of the properties. The results of the analysis indicate the adjustments to be made to the property assessments. Property assessments must be within 10% of market value. Below is the list of sales from 2023 which were used to determine the FY25 assessed values.

• 2024 Sales by Style

Real Estate Cyclical Property Inspections

The Massachusetts Division of Local Services requires that a periodic data inspection program for each parcel to be completed once every ten years. The inspections include a full exterior remeasure and list of improved property. The collection and maintenance of current and accurate property inventory data is a critical element in the development of uniform and equitable market values. Failure to comply with a full inspection could hinder your property assessment appeal rights.

Assessor Inspection FAQ

Real Estate Tax Bill Abatements

Real Estate Tax Abatement Applications must be filed with the Board of Assessors starting on January 1st and are due by February 1st. Before applying, please read how to file for a real estate tax abatement for all required information needed for application and how to apply.

• How to File for a Real Estate Tax Abatement
• Real Estate & Personal Property Abatement Application

During January 1 - February 1, the application can also be found within the Forms & Applications tab.

Tyngsborough Average Single Family Assessment & Tax Rate History

• Average Single Family Assessment & Tax Rate History

Tax Bills

Real Estate tax bills are calculated by the Assessor's office. Once calculated, the Assessors commit the bills to the Tax Collector for collection. Requests for tax abatements and exemptions must be submitted to the Assessors. For information about abatements,  please see Real Estate Property Assessments & Abatement Information. For exemption information, please continue down to the end of this page.

Real Estate Assessments

Real Estate assessments are set yearly in December. Assessments of properties are based off of market value from a prior full calendar year of sales. For more information, please see Real Estate Property Assessments & Abatement Information.

Tax Rate

The tax rate is the amount charged per $1,000 of assessed value. Each December, a new tax rate is set for the current fiscal year. Once finalized, we update the main page accordingly, and the rate will also appear on your Actual Tax Bills.

Preliminary Bills

The 1st and 2nd quarter bills are Preliminary Bills and are based on each property's prior fiscal year taxes, including any betterments, liens and assessments. These are estimated bills only.

Actual Tax Bills

The 3rd and 4th quarter bills are Actual Tax Bills. These bills are calculated by multiplying the property's assessed value by the new tax rate and then subtracting any preliminary tax payments. 

Collection Dates

Real Estate and Personal Property Tax Bills are billed Quarterly.

Taxes are due:

• 1st Quarter = August 1 
• 2nd Quarter = November 1
• 3rd Quarter = February 1
• 4th Quarter = May 1

Due dates that fall on a weekend or holiday are due the next business day.

Community Preservation Act (CPA Surcharge)

The town of Tyngsborough adopted the Community Preservation Act in 2001 and collects a surcharge of 3% on local property taxes towards the Community Preservation Fund. More information can be found under the Community Preservation Act (CPA) tab.

Supplemental Tax Assessments on New Construction

In compliance with Massachusetts General Law Chapter 59, Section 2D, cities and towns must make supplemental pro-rated tax assessments on the value of certain improvements to real estate made after the June 30 assessment date for new construction. Properties undergoing significant real estate improvements in which the building value increases by at least 50% are subject to immediate taxation upon completion as indicated by a Certificate of Occupancy or Temporary Certificate of Occupancy. The supplemental property tax bill is calculated from the date of occupancy permit to the end of the fiscal year and is in addition to the actual tax bill for the fiscal year. 

If you did not receive your tax bill

Please see the Tax Collectors page for contact information and they will be able to send you a copy.

Payment & Late Payment Information

Please see the Tax Collectors page for contact information.

Tax Exemptions Guidelines for Fiscal Year 2026

(July 1, 2025 to June 30, 2026)

• All exemption applications must be filed on an annual basis at the Assessor's Office in the Town Hall.
• Applications are accepted starting July 1st of each fiscal year through April 1st of the fiscal year. 
• Property must be owner occupied and if it is in a trust, you must be a trustee and a beneficiary to qualify for an exemption.

FY2026 Exemption Qualifications

All applications, during July 1 - April 1, can be found within the Forms & Applications tab.

CPA stands for the Community Preservation Act

In May 2001, The Town of Tyngsborough voted to adopt the community preservation act which permits cities and towns accepting its provisions to establish a restricted fund from which monies can only be appropriated for:

• The acquisition, creation and preservation of open space; and
• The acquisition, preservation, rehabilitation, and restoration of historic resources; and
• The acquisition, creation and preservation of land for recreational use; and
• The creation, preservation and support of community housing; and
• The rehabilitation and restoration of open space, land for recreational use and community housing that is acquired or created using monies from the fund.

The program is funded by a local surcharge of three percent (3%) on real property tax bills and matching dollars from the state generated from registry of deeds fees. The town of Tyngsborough adopted this surcharge for Fiscal Year 2002 to charge the maximum three percent surcharge on residential properties after the first one hundred thousand dollars of value and on the total valuation of commercial, industrial and personal property. 

What is the CPA Surcharge and how is it shown on the tax bill?

The 3% surcharge is based upon your real estate taxes (after a $100,000 exemption). For example:

1. Your property value is $500,000. The tax rate is $12.72 per $1,000. The calculation for the total real estate tax is: $500,000 times $12.72 = $6,360.00.
2. The surcharge is calculated by subtracting the $100,000 from the property value $500,000 minus $100,000 = $400,000.
3. The CPA surcharge calculation is: $400,000 times $12.72 (per $1,000) equals $5,088.00       3% times $5,088.00 equals $152.64.
4. Your total taxes, including surcharge, would be $6,512.64.

It is shown on the tax bill as a separate item called “CPA Surcharge”.

Community Preservation/Low-Moderate Income Exemption

Real Estate Tax Exemption Applications are accepted yearly between July 1 - April 1 of each fiscal year. To qualify for this exemption, property owners must own and occupy the property as primary residence as of January 1 of each year. All owners must include household income for the prior calendar year 2024 which includes the following:

• Household Annual Gross Income from all household members who were 18 or older and not full time students during the prior calendar year.
  • Federal Tax Returns for each household member, if applicable, or
  • Statements of Wages, Social Security, Pensions, IRA income, Interest, etc.

For more information:

FY2026 Exemption Qualifications

An application, during July 1 - April 1, can be found within the Forms & Applications tab.

Required Reporting of Income & Expense Information

As part of the annual revaluation of all real estate, and in order to enable the assessors to establish a fair assessment of each property, it is required that the owners of each industrial, commercial or mixed-use property supply financial operating data for each property. This information is treated confidentially and will not be released to any party.

Laws Governing Reporting

Authority to request this information is provided in Massachusetts General Laws Chapter 59, Section 38D. Failure of an owner or lessee to comply with this request within 60 days of submission or false statements may bar him/her from any statutory appeal. In addition, a fee of $50 for Residential and $250 for Commercial/Industrial, may be added to the taxes levied for the upcoming fiscal year to owners or lessees who fail to submit the information at the time and in the form prescribed.

MA General Law Chapter 59, Section 38D

Reporting

Financial data of property owners is requested each year. These forms are mailed out by January 1 and due April 1, giving property owners 90 days to return these forms. These forms should be submitted timely and completed in full. 

During January 1- April 1, the forms can be found within the Forms & Applications tab.

What is Personal Property?

Personal Property is a tax that is usually associated with businesses.

What is being taxed?

Goods, material objects and other things capable of ownership which are not apart of real estate. Since personal property taxation is usually incurred by businesses, there are many items exempt from the tax. Some items are:

• Household furnishings and effects at a person's primary home are generally (when not used for business purposes) exempt from personal property tax.
• Motor vehicles, trailers and boats for which you are paying an excise tax are exempt from Personal Property Tax.

How Does This Tax Work?

If you are subject to a personal property tax, then you must file a personal property Form of List each year prior to March 1. Based on this report, the Assessors form a value for the personal property and you may receive a quarterly tax bill.

During January 1 - March 1, this form can be found within the Forms & Applications tab.

What Items Need to be Reported?

The taxability of each item depends on the ownership status of the business and use of the item. Due to the complexity of personal property taxation, below is a link to the frequently asked questions at the Department of Revenue website. There are also explanations on the second page of the Personal Property Form of List.

Personal Property Frequently Asked Questions

I Closed My Business. Is the Tax Bill Pro-Rated?

No, pursuant to Massachusetts General Laws, personal property is assessed each year based on an assessment date of January 1 preceding the fiscal year. Personal Property is assessed based on the way the business existed on January 1, regardless of any changes that occur after that date. Therefore, the tax bill is due and payable for the entire year. 

Please be sure to inform the Assessor's department in writing, as to explain the date of which the business has closed so you are not assessed a tax for the next fiscal year.

Address/Ownership Change Form

Abutters List Request Form