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Motor Vehicle Excise Tax
Billing
Residents who own and register a motor vehicle must annually pay a motor vehicle excise tax. The city or town where the vehicle is principally garaged (according to the vehicle owner’s insurance company) as of January 1st is where the payment is made to that community and becomes part of the local community treasury.
Motor Vehicle Excise tax is based on $25 per thousand dollars of valuation in the year of manufacture per Massachusetts General Law Ch. 60A Section 1. The percentage of the value is based as follows:
Payment of the motor vehicle excise is due 30 days from the date the excise tax bill is issued (not mailed, as is popularly believed). According to Chapter 60A, Section 2 of the Massachusetts General Laws, “Failure to receive notice shall not affect the validity of the excise”.
A person who does not receive a bill is still liable for the excise plus any interest charges accrued. Therefore, it is important to keep the Registry, your Insurance Company, Assessors Office, and the Post Office informed of a current name and address so that excise tax bills can be delivered promptly to you. All owners of motor vehicles must pay an excise tax; therefore, it is the responsibility of the owner to contact the Assessors Office if he / she has not received an excise tax bill.
Abatements
If an owner of a motor vehicle thinks that he/she is entitled to an adjustment of his/her excise tax bill it is strongly recommended that he / she pay the bill in full, then contact the Assessors Office for an application for abatement. The application is also available on this web page. Although payment of a bill is not precondition for an abatement, an owner risks incurring late fees and penalties if an abatement is not granted.
Abatement Reasons
If You’ve Moved
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current calendar year, he / she should immediately notify the Assessors Office of his / her new address. The owner must pay the motor vehicle excise tax to the city or town in which he / she resided along with the place of garaging as of January 1st. If the owner moved before the first day of the calendar year, he/she must pay the excise tax to the new community to which the moved. If the owner did not notify the Registry of Motor Vehicles, the Assessors Office, and the post office that he / she moved before the first of the calendar year, it may be necessary to file an abatement with the former city or town which had sent the excise tax bill.
If Your Motor Vehicle is Sold
If an excise tax bill is received for a vehicle or trailer, which has been sold, the seller must return the plates(s) to Registry of Motor Vehicles, get a return plate receipt, and file an application together with the return plate receipt and the bill of sale with Assessors Office. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill.
If Your Motor Vehicle is Traded
If an excise tax bill is received for a vehicle which was traded and which was not owned in the calendar year stated on the bill, it is recommended that he / she pay the bill in full, then contact the Assessors Office for an application for abatement. The application is also available on this web page. The application must accompany a copy of the registration of the new vehicle, which indicates the date of the transfer.
It is important to remember that the bill for a vehicle(s) in which you no longer own should NOT be ignored
Tax Abatement Forms
Residents who own and register a motor vehicle must annually pay a motor vehicle excise tax. The city or town where the vehicle is principally garaged (according to the vehicle owner’s insurance company) as of January 1st is where the payment is made to that community and becomes part of the local community treasury.
Motor Vehicle Excise tax is based on $25 per thousand dollars of valuation in the year of manufacture per Massachusetts General Law Ch. 60A Section 1. The percentage of the value is based as follows:
- In the year preceding the designated year of manufacture - 50%
- In the year of manufacture - 90%
- In the 2nd year of manufacture - 60%
- In the 3rd year - 40%
- In the 4th year - 25%
- In the 5th and succeeding years - 10%
Payment of the motor vehicle excise is due 30 days from the date the excise tax bill is issued (not mailed, as is popularly believed). According to Chapter 60A, Section 2 of the Massachusetts General Laws, “Failure to receive notice shall not affect the validity of the excise”.
A person who does not receive a bill is still liable for the excise plus any interest charges accrued. Therefore, it is important to keep the Registry, your Insurance Company, Assessors Office, and the Post Office informed of a current name and address so that excise tax bills can be delivered promptly to you. All owners of motor vehicles must pay an excise tax; therefore, it is the responsibility of the owner to contact the Assessors Office if he / she has not received an excise tax bill.
Abatements
If an owner of a motor vehicle thinks that he/she is entitled to an adjustment of his/her excise tax bill it is strongly recommended that he / she pay the bill in full, then contact the Assessors Office for an application for abatement. The application is also available on this web page. Although payment of a bill is not precondition for an abatement, an owner risks incurring late fees and penalties if an abatement is not granted.
Abatement Reasons
If You’ve Moved
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current calendar year, he / she should immediately notify the Assessors Office of his / her new address. The owner must pay the motor vehicle excise tax to the city or town in which he / she resided along with the place of garaging as of January 1st. If the owner moved before the first day of the calendar year, he/she must pay the excise tax to the new community to which the moved. If the owner did not notify the Registry of Motor Vehicles, the Assessors Office, and the post office that he / she moved before the first of the calendar year, it may be necessary to file an abatement with the former city or town which had sent the excise tax bill.
If Your Motor Vehicle is Sold
If an excise tax bill is received for a vehicle or trailer, which has been sold, the seller must return the plates(s) to Registry of Motor Vehicles, get a return plate receipt, and file an application together with the return plate receipt and the bill of sale with Assessors Office. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill.
If Your Motor Vehicle is Traded
If an excise tax bill is received for a vehicle which was traded and which was not owned in the calendar year stated on the bill, it is recommended that he / she pay the bill in full, then contact the Assessors Office for an application for abatement. The application is also available on this web page. The application must accompany a copy of the registration of the new vehicle, which indicates the date of the transfer.
It is important to remember that the bill for a vehicle(s) in which you no longer own should NOT be ignored
Tax Abatement Forms