Kelechi Linardon v. Board of Assessors of the Town of Stoneham (October 27, 2017)

COMMONWEALTH OF MASSACHUSETTS

APPELLATE TAX BOARD



KELECHI LINARDON	 	      v.		  BOARD OF ASSESSORS OF
								  THE TOWN OF STONEHAM
		     		

Docket No. F331987					  Promulgated:
							       October 27, 2017


This is an appeal under the formal procedure pursuant to G.L. c. 60A, § 2 and G.L. c. 59, §§ 64 and 65, from the refusal of the Board of Assessors of the Town of Stoneham ("assessors" or "appellee") to abate an excise on a certain motor vehicle in Stoneham owned by and assessed to Kelechi Linardon ("appellant") under G.L. c. 60A, § 1 for calendar year 2016.  
Commissioner Good ("Presiding Commissioner") heard this appeal under G.L. c. 58A, § 1A and 831 CMR 1.20 and issued a single-member decision for the appellee. 
These findings of fact and report are made pursuant to a request by the appellant under G.L. c. 58A, § 13 and 831 CMR 1.32.


Kelechi Linardon, pro se, for the appellant.

Brian McDonald, Principal Assessor, for the appellee.

            

            FINDINGS OF FACT AND REPORT

	On the basis of the testimony and exhibits offered into evidence at the hearing of this appeal, the Presiding Commissioner made the following findings of fact.
On or about January 1, 2016, Stoneham's Collector of Taxes mailed to the appellant the 2016 motor vehicle excise bill for a 2007 Chrysler ("subject property") that was registered, as of January 1, 2016, in the appellant's name with a listed address of 117 Hill Street, Stoneham.  On September 30, 2016, in accordance with G.L. c. 60A, § 2, the appellant filed an application for abatement with the assessors, which they denied on October 12, 2016.  On October 31, 2016, in accordance with G.L. c. 59, §§ 64 and 65, the appellant timely filed an appeal with the Appellate Tax Board ("Board").  On the basis of these facts, the Presiding Commissioner found and ruled that the Board had jurisdiction to hear and decide this appeal.
At the hearing of this appeal, the appellant testified that she was a resident of Stoneham until December of 2015 when, due to a dispute with her landlord, she moved to Boston. The appellant further testified that she has a spinal disability and other medical issues that prevent her from driving, but she maintains ownership of the vehicle so as to have hope and motivation, and also so that family and friends can drive her places.    
The appellant argued that since she did not live in Stoneham during 2016, she is not liable for the 2016 motor vehicle excise assessed by the town of Stoneham.  The appellant did not, however, change the vehicle's registration at the time of her move but in fact left it registered at the Stoneham address until the registration expired in September of 2016.  Furthermore, the appellant failed to provide any credible evidence to prove that the vehicle was kept anywhere other than Stoneham or that she paid an excise to any other municipality.  Regarding her exemption claim, there is no evidence that her spinal disability and other medical issues affected the appellant's vision or the use of her legs or arms, as required to qualify for an exemption under G. L. c. 60A, § 1.  Accordingly, the Presiding Commissioner found and ruled that no exception to the excise was available to the appellant.  
On the basis of the evidence presented, and for the reasons explained in the following Opinion, the Presiding Commissioner found and ruled that the appellant was liable for the 2016 motor vehicle excise.  Accordingly, the Presiding Commissioner issued a single-member decision for the appellee.   

OPINION
	General Laws c. 60A, § 1 provides that, in each calendar year, an excise shall be assessed and levied on every motor vehicle registered in the Commonwealth under G.L. c. 90, "for the privilege of such registration."  The excise "shall be laid and collected at the residential address of the owner . . . as determined by the owner's registration."  G.L. c. 60A, § 6.  Any person who has "suffered loss, or permanent loss of use of, both legs or both arms" is exempt from the excise. G. L. c. 60A, § 1.  
For calendar year 2016, Stoneham assessed an excise on the appellant's motor vehicle based on the address listed on the appellant's registration issued by the Massachusetts Registry of Motor Vehicles ("RMV").  The appellant, however, maintained that she moved out of Stoneham, to Boston, in December of 2015 and, therefore, was not liable for the 2016 excise assessed by Stoneham.  Although the appellant demonstrated to the Presiding Commissioner that she changed her residence prior to calendar year 2016, she admittedly did not change the vehicle's registration with the RMV as required under G. L. c. 60A, § 6 and did not establish that the vehicle was kept in a municipality other than Stoneham in 2016.  
Moreover, although the appellant testified that she has a spinal disability and other medical issues that prevent her from driving, she did not provide sufficient evidence to suggest that the medical conditions affected her vision, use of extremities or otherwise qualified her for the exemption provided in G.L. c. 60A, § 1.  A taxpayer claiming exemption from taxation must show clearly and unequivocally that she comes within the terms of the exemption.  Town of Milton v. Ladd, 348 Mass. 762, 765 (1965).  
On this basis, the Presiding Commissioner found and ruled that the owner's registration for the subject property listed the residential address of the owner as Stoneham and the appellant did not establish that the subject property was kept anywhere other than Stoneham or was exempt from the excise imposed by G.L. c. 60A, § 1.  The Board therefore found and ruled that the appellant did not meet her burden of proving her right to an abatement of the excise.  Accordingly, the Presiding Commissioner issued a single-member decision for the appellee in this appeal.  
	                         
                           THE APPELLATE TAX BOARD 


            
				   By: ________________________________
					  Patricia M. Good, Commissioner


A true copy,



Attest: _________________________
	      Clerk of the Board

ATB 2017-476