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Motor Vehicle and Trailer Excise Information

THE EXCISE

The excise is imposed on the privilege of registering a motor vehicle and is not a property tax. It therefore applies to anyone who registers a motor vehicle in Massachusetts. Each vehicle is taxed from the first day of the month in which it is registered for the balance of the year.

ASSESSMENT

The assessors of the municipality in which the vehicle is customarily garaged assess an excise on a motor vehicle or trailer. The excise is based on information furnished on the application for registration. Any correction of name, model, registration number, make or year of manufacture must be recorded with the Registry of Motor Vehicles.

ABATEMENTS

Abatement is in order in the following cases:

1. When the motor vehicle is sold and the registration is cancelled or when the vehicle is traded for another vehicle.

2. When a registrant and motor vehicle are transferred to another state or country with proof of registration in such other state or country and proof of cancellation of registration in Massachusetts.
3. When a motor vehicle is overvalued.
4. When there is subsequent registration of the same vehicle in the same year by the same person.
5. When vehicle is stolen and notification of theft within 48 hours is given to police and certificate of registration surrendered not less than thirty (30) days after the theft and certificate from Registry verifying it.

A proportionate abatement of the excise may be granted if any of the above conditions is met and the application is properly filed.

Please click here for more information on Motor Vehicle Excise Bills. 

Forms for applying for abatement will be mailed on request from the assessors' office or downloaded off this web site.

Application for abatement or refund must be filed with the Board of Assessors in writing on an approved form on or before December 31 of the year following the year for which the excise is assessed.

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