Tax Collector

Massachusetts general law requires that we must send the property tax bill to the owner of record as of the January 1 date immediately preceding the start of the fiscal year.

This means that if you had purchased property in Chester after January 1 the tax bills for July 1 of that year to June 30 of the following year would be in the name of the previous owner and in this case the bills would be mailed to the previous owner by the Post Office. All attempts are made to include an in c/o for a new owner but the registry of deeds has a month delay in forwarding copies of deeds to municipalities. Please call the Tax Collectors office to have a bill mailed to you.

The Town of Chester uses a quarterly tax payment cycle. The first 2 tax bills mailed are preliminary and are mailed June 30 and September 30. The maximum amount of the preliminary bills may not exceed 50 per cent of the net tax due on the parcel for the previous year. These bills are due August 1 and November 1. The next 2 tax bills mailed December 30 and March 30 are actual tax bills. This bill will show the assessed valuation of your property, the tax rate and the amount you owe for the fiscal year including any other charges such as Electric or Water Liens added to the tax.

Payments are due in the Tax Collector’s office by the close of business on the due date. Interest at 14% per annum will be charged for the number of days the payment is overdue after the due date. Timely payment of all bills is generally a prerequisite to preserving an owners right to appeal an abatement decision by the Board of Assessors.

Postmarks do not verify timely payment. It is the responsibility of the taxpayer to ensure that tax bills arrive in the Tax Collector’s office on or before the due dates.

To request a receipt, you must enclose the entire bill and a stamped self-addressed envelope. DO NOT MAIL CASH.

The motor vehicle excise tax is imposed on every vehicle and trailer and motor cycle in Massachusetts. The tax is imposed for the privilege of using the roadways and for registering a motor vehicle. The registration process of a motor vehicle triggers the assessment of the excise.

The information on all excise tax bills comes directly and exclusively from the information your insurance company and or agent supplies to the Registry of Motor Vehicles. The Town does not set the value of the vehicle or compile the information on your bill. Questions about the vehicles valuation should be directed to the RMV Website.

The statewide motor vehicle excise tax rate is $25.00 per $1,000. of valuation. The original (model year) value is based upon the manufacturer’s list price according to the N.A.D.A. Blue Book. This taxable value is adjusted each year in accordance with the following schedule:

Year prior to model Year 50%
Model year 90%
Second year 60%
Third year 40%
Fourth year 25%
Fifth year and each year after 10%

Motor vehicle bills are issued on a calendar year basis. The bill is owed to the community where the vehicle or trailer was garaged as of January 1. The address of the registrant is based upon the registration address provided by the owner to the RMV.

Vehicles registered for a portion of a calendar year are eligible for proration based upon whole months. For cancelled or changed registrations, it is up to the owner to notify the Board of Assessors. The minimum assessment for a motor vehicle excise tax is $5.00.

The most common reason for a tax bill to be issued for a vehicle no longer on the road is failure of the owner to return the plates to the RMV.

The most common reason for a tax bill to be issued to a former place of residence is the failure to notify the RMV of the address change or a new place of garaging.

Please Note: Failure to receive the bill does not negate the bill, you will be held responsible for all interest and charges if the bill is not paid by the due date.

The Town of Chester uses Arthur P. Jones Inc. as our Deputy Collector, for the purpose of collecting Delinquent excise tax. Arthur Jones office is located in East Hampton, MA and has been the Deputy Collector for the Town of Chester for many years

The owner of a motor vehicle has 30 days after issuance of an excise bill to pay the current excise tax. If it remains unpaid after 30 days a demand bill is issued adding interest and a demand fee of $5.00 If an excise tax bill remains unpaid after the demand notice due date, it is forwarded to the Deputy Collector. At this time their fees are also added to the bill.

Arthur P. Jones, Inc. can be reached at 413-527-2388. Please note that APJones accepts cash, bank checks, money orders or credit card payments. The hours of operation are Monday – Friday 9-5.

How often do I receive my tax bills?
The Town of Chester has a quarterly billing system for the Town real estate and personal property taxes. The first bill is mailed out June 30 with a due date of August 1. The second bill is mailed out September 30 with a due date of November 1. The third bill is mailed December 30 with a due of February 1. The fourth bill is mailed March 30 with a due date of May 1.

What if I did not receive a tax bill?
Failure to receive your tax bill does not excuse you from payment of taxes, or from the interest and fees that accrue on the outstanding balance. A tax bill is generated and mailed for every parcel in the Town of Chester. It is the responsibility of the property owner to pay taxes regardless of receipt of a bill. The bill is mailed to owner as of January 1 of the previous year. New property owners will have their named added to the bill (indicated as a c/o) if the Assessors receive the new deed from the registry of deeds in a timely fashion.

Can I make partial payments on my tax bills?
Partial payments are accepted on Town Real Estate and Personal Property tax. Motor Vehicle tax must be paid in full.

Can I pay on one check?
Yes, if you are paying your real estate, personal property and excise taxes all at the same time, you may add them together into one check. Please enclose your bills and please make sure you sign your check. Post dated checks will not be accepted unless a note explaining the reason is attached.

Do you accept postmarks for the date the payment is received?
Bills are considered paid “when received” and not when mailed. Postmark dates on envelopes are not accepted as the date of payment. All payments are to be received by the collector by the due date. Payments received after that date will incur interest at the rate of 14% per annum.

What if my vehicle is sold or traded?
If your vehicle is sold or traded, you will need a bill of sale or trade in document and a plate return receipt from the RMV. You will need a new registration if the plate has been transferred to another vehicle. Bring this information to the Assessor’s office to file for abatement.

What if my vehicle is stolen or declared a total loss?
If your vehicle is stolen or declared a total loss the Assessors require a copy of the police report or insurance settlement letter and a plate return receipt or an affidavit of lost or stolen plate.