Motor Vehicle Excise Tax
is an annual tax for the privilege of registering a motor vehicle
or trailer. Anyone who registers a vehicle in Massachusetts
will receive an excise tax bill from the municipality where the vehicle is garaged.
The amount of excise tax due is calculated by multiplying the value of the
vehicle by the tax rate ($25.00 per thousand dollars of value).
The value of the vehicle is determined by the Registry formula taking the applicable percentage for
the year of the Manufacturer’s Suggested Retail price
(MSRP). The manufacturers list price rather than the actual
purchase price is used to calculate motor vehicle excise tax.
| In the year preceding the 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% |
Even though you may have sold, traded or otherwise
disposed of the vehicle, your bill is always due 30 days from the issue date.
If the bill is unpaid and remains outstanding more than 30 days after its
issue date, it will accrue interest charges and fees for
which you will be responsible.
Your driver’s license and/or vehicle registration will also be returned
to the Registry of Motor Vehicles for non-renewal action.
Please note that an application for abatement does not stay collection of
Motor Vehicle Excise Tax. In the event abatement is granted due to sale, trade,
theft, loss etc., the amount abated will be refunded to you. No abatement shall
be granted for less than $5.00, and no amount shall be refunded below $5.00.
The Board of Assessors has authority to abate an excise tax bill only if an
application is timely filed. To be timely filed, an application must be received
on or before December 31st of the year following the year to which the excise
bill relates. Once registered in the year, a bill can be abated only if the
vehicle is sold, traded, junked, totaled or otherwise disposed of and the plates
are transferred to another vehicle or canceled. If the vehicle is disposed
of and the plates not transferred or cancelled, no abatement can be issued;
or if the plates have been canceled or transferred and the original vehicle
is not disposed of, no abatement can be issued.
You may be eligible for an excise abatement in any of the situations listed
below. Come in to the Assessor’s office to complete an abatement application
and provide us with all the required documentation. All requested supporting
documentation must be supplied for the bill to be abated.
When your excise tax abatement is processed you will receive an Abatement
Certificate from the Board of Assessors (781) 259-2611. If a refund is due,
a check will follow from the Tax Collector (781) 259-2606.
For questions about vehicle registration information or vehicle valuation,
call the Registry of Motor Vehicles Excise Tax Correction Bureau at (617)
351-9380 or go to their web site at www.massrmv.com to change your address
or get general information.
. MOTOR VEHICLE EXCISE BLIND EXEMPTION
To qualify for a motor vehicle excise Blind Exemption all of the following must be met:
- Permanent impairment of vision in both eyes
- Must own and register vehicle for their own personal use
- Must submit either a certificate from the Division of the Blind or
a physician’s letter
- Vehicle must be owned and registered by blind person
MOTOR VEHICLE EXCISE HANDICAPPED EXEMPTION
To qualify for a motor vehicle excise
Handicapped Exemption all of the following must be met:
- Must suffer either the loss of or the permanent loss of use of
both arms or both legs
- A letter from physician stating such loss
- If exemption is sought due to loss of use of limbs, the letter must state that
it is a permanent loss
- Vehicle must be owned and registered by handicapped person
- If a person qualifies for a blind or handicapped motor vehicle exemption and
owns more than one vehicle, he has the right to choose which vehicle the exemption
is applied to
