William Francis Galvin
Secretary of the Commonwealth
updated 5/22/20
Motor Vehicle
Excise Information
William Francis Galvin
Secretary of the Commonwealth
Citizen Information Service
One Ashburton Place, Room 1611
Boston, MA 02108
Telephone: (617) 727-7030
Toll-free: 1-800-392-6090 (in Mass. only)
TTY: (617) 878-3889
Email: [email protected]
Website: www.sec.state.ma.us/cis
Motor Vehicle Excise Information • 1
Dear Citizen,
Our oce has produced this booklet as a public service. ere may
be other oces to contact for specic information regarding your
excise tax bill.
e following oces either have the information or play a role in its
computation or collection.
When you register a motor vehicle it is recorded with the:
Registry of Motor Vehicles (RMV)
Executive Oce of Transportation
25 Newport Avenue
Quincy, MA
Mailing Address: P.O. Box 55889
Quincy, MA 02205-5889
Tel: 857-368-8000
(for those in area codes: 617, 339, 781, 857, or out of state)
Toll Free: 1-800-858-3926
(for those in area codes: 508, 774, 978, 351, 413)
Toll Free TTY: 1-877-768-8833 (RMV-TTDD)
Ombudsman Oce: 857-368-9455
Registrar’s Oce 857-368-4636
www.mass.gov/rmv
The Registry of Motor Vehicles sends the information to
the city or town Assessor’s office. You may contact our office
for this information (see front cover) or visit the website of
www.sec.state.ma.us/cis/cistel/telidx.htm to look up your local
Assessor’s oce.
Tax laws are overseen by:
e Division of Local Services
Department of Revenue
100 Cambridge Street (PO Box 9569)
Boston, MA 02114-9569
(617) 626-2300
www.mass.gov/orgs/division-of-local-services
2 • Motor Vehicle Excise Information
Motor Vehicle Excise
Under MGL Chapter 60A, all Massachusetts residents who own and
register a motor vehicle must annually pay a motor vehicle excise. Also,
under MGL Chapter 59, Section 2, it is important to note that every
motor vehicle, whether registered or not, is subject to taxation, either
as excise or personal property, for the privilege of road use, whether
actual or future. e excise is levied by the city or town where the
vehicle is principally garaged and the revenues become part of the
local community treasury.
Billing
Cities and towns prepare their own excise bills based on excise data sent
by the Registry of Motor Vehicles in conformity with Massachusetts
state law. e city or town assessors then commit them to the local
tax collectors for distribution and collection of payment.
Bill Computation
An excise at the rate of $25 per one thousand dollars of valuation
(eective 1/1/81) is levied on each motor vehicle. Information on the
value of a motor vehicle is accessed electronically through a data bank
complete with valuation gures. Dierent sources provide the valuation
gures depending upon whether the motor vehicle is an automobile, a
truck, a motorcycle, or a trailer. For example, automobile valuations
are derived from gures published in the National Automobile Dealers
Association Ocial Used Car Guide (NADA), to which the Registry
has electronic access. Most public libraries have copies of NADA and
other motor vehicle ocial guides.
Figures are the manufacturers’ list prices for vehicles in their year of
manufacture. Present market value, price paid, or condition are not
considered for excise tax purposes. e excise tax law (M.G.L. c.60A,
s.1) establishes its own formula for valuation for state tax purposes
whereby only the manufacturer’s list price and the age of the motor
vehicle are considered.
Motor Vehicle Excise Information • 3
e formula is as follows:
In the year preceding the model year
(brand new car released before model year)...............................50%
In the model year .....................................................................90%
In the second year ....................................................................60%
In the third year .......................................................................40%
In the fourth year .....................................................................25%
In the fth and succeeding years ............................................... 10%
Every motor vehicle owner must pay an excise tax based on valuation
of at least ten percent of the manufacturer’s list price; thus, owners
of vehicles older than ve years should have a xed excise tax bill
for succeeding years of ownership. Even though an owner may have
applied for an abatement that may reduce an excise tax bill, no excise
shall be less than $5.
Proration
Excises are prorated on a monthly basis. If a motor vehicle is registered
after the beginning of any calendar year, no excise will be imposed for
those months, if any, which have fully elapsed before the vehicle is
registered. If a vehicle is registered for any part of a month, however,
the excise will be due for all of that month. e annual excise due
on a car registered after January 1 will be reduced, therefore, by one
twelfth of the full year’s excise for every month prior to the one in
which the vehicle was registered.
Collection
Local tax collectors are responsible for collecting the motor vehicle and
trailer excise. Collectors may appoint deputy tax collectors or may enter
into agreements with collection agencies to assist them in the collection
of delinquent accounts. Money collected on all bills, excluding deputy
tax collectors’ fees, is put into the municipal treasury. Generally, tax
collectors and deputy tax collectors do not accept partial payment of
an excise bill. Taxpayers should be prepared to pay the full amount
4 • Motor Vehicle Excise Information
due. ere are no special considerations for nancial hardship.
Payment
Payment of the motor vehicle excise is due 30 days from the date the
excise 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 aect the validity of the excise”. A person
who does not receive a bill is still liable for the excise plus any interest
charges accrued. erefore, it is important to keep the Registry, local
assessors, and the post oce informed of a current name and address
so that excise bills can be delivered promptly. All owners of motor
vehicles must pay an excise tax; therefore, it is the responsibility of the
owner to contact the local assessor if he/she has not received a bill.
Penalties for Non-payment
If an excise is not paid within 30 days from the issue date, the local
tax collector will send a demand, with a fee of not more than $30.00
dollars. In addition, interest will accrue on the overdue bill at an annual
rate of 12 percent from the day after the due date.
If the demand is not answered within 14 days, the collector may issue a
warrant to the deputy tax collector or an appointed agent, which carries
another $10 fee. e deputy tax collector (or agent) issues a warrant
notice at a cost of $12. If there is still no response, a nal warrant, a
service warrant, will be delivered or exhibited to the taxpayer at his/
her residence or workplace, at a fee of $17. All interest and penalties
should be clearly stated on the bill.
Also, under a new law passed in 2002 amending M.G.L. Chapter
90, section 3 1/2, improper registration of a motor vehicle or
misrepresentation of the place of garaging may subject the owner
to substantial nes (between $200 - $1000 for each oense on each
vehicle owned for each taxable year). Criteria has been established
to determine residency for taxes (such as sales/use, excise, and even
registration) on motor vehicles. Evidence to contest apparent violations
of the law must be submitted in an abatement application following
Motor Vehicle Excise Information • 5
receipt of the tax bill, or in the district court following prosecution
(for up to three years of owed tax) by state or local law enforcement
authorities. e new law may be enforced by the Department of
Revenue, the Registry of Motor Vehicles, local board of assessors, and
state and local police.
Non-Renewal of Registration and Driver’s License
According to a Supreme Judicial Court ruling in April, 1996 and
subsequent Registry of Motor Vehicle regulations, cities and towns
must issue a nal notice to the taxpayer stating that they plan to ask the
Registrar of Motor Vehicles to prohibit renewal of his/her registration
until the excise bill is settled. If the notice goes unanswered, such a
request will be made. e Registrar may then prevent renewal of
the vehicle registration along with the owner’s driver’s license until
receiving notice that the bill has been paid.
If a taxpayer nds him/herself in this situation and has been refused
renewal of a registration or license, he/she may remedy the matter
by making full payment on the bill, including all fees and penalties,
which will include a $20 release fee. Once the bill has been paid, the
municipality will give the motorist a receipt to show the Registry
of Motor Vehicles as proof of payment. At this point he or she can
reregister the vehicle. Although the local tax collectors do notify the
Registrar electronically that the matter has been resolved, they do so
only periodically, causing a delay. is is why it is so important to
retain one’s receipt.
Vehicle owners should be aware of the fact that the excise tax law
(M.G.L. c. 60A) gives tax collectors six years from the date a bill is
issued to collect an excise tax bill. However, under Registry regulations,
tax collectors have two years from the date of issuance of an excise
bill to notify the Registry of nonpayment. e Registry will then
electronically mark the driver’s record for non-renewal until the excise
is paid. If the tax record does indicate a history of nonpayment, the tax
collectors can also mark the driver’s record and institute proceedings
6 • Motor Vehicle Excise Information
to collect for as many years back (in other words, beyond six) as
necessary.
For more information or clarication, visit the MA Department of
Revenue’s website at: www.mass.gov/dor/local-ocials/municipal-
nance-law/frequently-asked-questions-motor-vehicle-excise.html.
Abatements
If an owner of a motor vehicle thinks that he/she is entitled to an
adjustment of his/her excise bill, it is strongly recommended that s/
he pay the bill in full, then contact the local Board of Assessors for
an application for abatement. Although payment of a bill is not a
precondition for an abatement, an owner risks incurring late fees and
penalties if an abatement is not granted. Abatements can be handled
through the mail; however, the bill should be paid as assessed and a
refund will follow if the abatement is granted.
Under M.G.L. c.60A:2 as amended by Chapter 262, sections 10-11,
of the Acts of 2004, abatement applications must be received by the
assessors within three years after the excise bill was due, or one year
after it was paid, whichever was later. An owner needs to apply on
time to avoid losing his/her appeal rights. e assessors have some
discretion to act on late applications, but the excise must still be
outstanding and the owner cannot appeal. If the assessors decline to
grant a discretionary abatement, however, the owner can then pay the
excise, apply for an abatement within one year of the payment date and
appeal the assessor’s decision on that application if s/he disagrees.
Abatements can be led if the owner believes the assessment is
incorrect, or if the vehicle was stolen, or if the vehicle was sold during
the year in which it is being taxed and the registration was properly
cancelled, or if the owner moved, registered the vehicle in another
state, and cancelled the registration in Massachusetts, or did not
renew the registration in Massachusetts. No abatement is entitled
if the registration is canceled but ownership is retained or if moving
to another MA city/town within the same year. If the registration is
Motor Vehicle Excise Information • 7
cancelled, it is most important to return the plate(s) to the Registry
of Motor Vehicles and to obtain a return plate receipt. When an
abatement is granted, excise bills are prorated by the month, thus
the owner is responsible for the excise accrued through the month in
which the car was last registered to him/her.
If the assessors decline to take action within three months from the
application date (unless you agree in writing to an extension), the
abatement is deemed denied. e taxpayer then has no appeal rights
to any state or local agency or ocial. However, the taxpayer can
still pay the excise and le for an abatement within one year of the
payment date.
If the application for abatement is denied at the local level, the denial
can be appealed to the State Appellate Tax Board (see last page).
Any abatement granted by the State Appellate Tax Board because
of overpayment shall be refunded by the city or town treasurer
accompanied by six percent interest, calculated from the date of
payment of the excise to the date the refund is paid. No interest is
due the taxpayer if the abatement is granted by the Board of Assessors.
No abatement can reduce a tax to less than $5, and no abatement of
less than $5 will be granted.
Another provision of Chapter 262 of 2004 adds section 8 to M.G.L.
c. 60A. By its terms, assessors have discretionary authority to abate all
or a portion of excise taxes, interest and charges beyond the deadline
period. However, the excise tax must still be outstanding to give
assessors jurisdiction. Assessors no longer have to obtain authority to
abate from the Commissioner of Revenue, under M.G.L. c. 58:8.
For further information please contact your local board of assessor’s
oce. You may look up your assessor’s phone number through this
link: http://www.sec.state.ma.us/cis/cistel/telidx.htm
If You’ve Moved
If a motor vehicle owner moves within Massachusetts and has not
paid an excise tax for the current year, he/she should immediately
8 • Motor Vehicle Excise Information
notify the local assessor of his/her new address. e owner must pay
the motor vehicle excise to the city or town in which he/she resided
on January 1. If the owner moved before the rst of the year, he/she
must pay the tax to the new community to which the owner moved.
If the owner did not notify the Registry, the local assessor, and the
post oce that he/she moved before the rst of the year, it may be
necessary to le for an abatement with the former city or town which
had sent the excise bill. Most cities or towns will dismiss the bill and
reroute it to the new community once the owner furnishes proof that
he/she had moved before the rst of the year.
If the owner of a vehicle moves out of Massachusetts and registers their
vehicle in another state and cancels his/her Massachusetts registration
or does not renew the Massachusetts registration, he/she can le an
application for an abatement for that portion of the year after the
month in which the motor vehicle was registered in the new state
or in which the Massachusetts registration was cancelled, whichever
is the later. A person who has moved out-of-state must cancel the
registration in Massachusetts and obtain a “lost plate receipt” from
the Massachusetts Registry of Motor Vehicles in order to avoid
problems with an excise tax abatement application. Please note a lost
plate receipt will be issued to those who turn over their Massachusetts
license plates to another state’s department of motor vehicles for the
purpose of registering their car in the other state.
Motor Vehicle is Sold
If an excise bill is received for a vehicle or trailer which has been sold,
the seller must return the plate(s) to the Registry of Motor Vehicles, get
a return plate receipt, and le an application for abatement together
with the return plate receipt and the bill of sale with the Board of
Assessors. e bill will be adjusted to reect the portion of the year
when the vehicle was owned by the recipient of the bill.
It is important to remember that the bill for a vehicle you no longer
own should not be ignored.
Motor Vehicle Excise Information • 9
If Your Motor Vehicle is Traded
If an excise 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
to pay the bill and then le an application for abatement with the
Board of Assessors. e application must accompany a copy of the
registration for the new vehicle indicating the date of transfer.
If an excise bill is received for a vehicle which was traded but which
was owned for a portion of the calendar year stated on the bill, it is
necessary to pay the bill and then provide a copy of the registration
for the new vehicle which indicates the date of transfer together with
an application for abatement to the Board of Assessors. e board can
then adjust the bill to reect the ownership for only part of the year,
and grant the proper abatement. e bill on the trade-in vehicle is
prorated back to the last day of the month prior to the one in which
the vehicle’s registration was cancelled and the excise bill on the new
vehicle will be prorated as of the beginning of the month in which
the vehicle was registered.
If Your Motor Vehicle is Stolen
If the vehicle is stolen and not recovered within 30 days, the owner
will be entitled to an abatement if the theft of the vehicle was reported
to the local police within 48 hours of discovery of the theft. After
30 days, the owner must surrender the certicate of registration and
obtain a certicate from the Registry of Motor Vehicles indicating
that he/she has done so. is certicate and the local police report
of the theft should be presented to the Board of Assessors with an
application for abatement. e board will adjust the bill and grant an
abatement for the remaining portion of the year. If the motor vehicle
or trailer is subsequently recovered and reregistered, another excise
bill will be issued for the remainder of the year. Falsely reporting the
theft of a motor vehicle or trailer will result in severe penalties and a
person may be charged up to three times the excise due on the vehicle
for an entire year.
10 • Motor Vehicle Excise Information
If Your Motor Vehicle is Totaled
If the vehicle is totaled in an accident it is important to remove
the plates and either have them registered to a dierent vehicle or
cancelled. Be sure to acquire a Return Plate Receipt if you return the
plates to the Registry of Motor Vehicles as you will need to show this
receipt to your insurance company and your local board of Assessors.
You may be entitled to an abatement when you cancel the plates,
otherwise you will remain liable for the excise tax until the return
plate receipt or a Lost or Stolen Plate Receipt is shown to the local
board of Assessors.
If Your Car is Leased
Leased cars are still subject to excise tax. However, whose obligation for
payment is determined by any terms in the original leasing contract.
If not addressed, the driver should inquire of the leasing company.
Normally, if the car is registered in the driver’s name, the registration
creates an obligation and liability for payment of excise tax upon the
driver, not the leasing company. Even if the car is registered in the
leasing company’s name, however, there may be terms in the contract
passing on any taxes, excise included, onto the driver, so it is best to
check the contract.
Excise Tax Exemptions
Chapter 60A, Section 1 of the Massachusetts General Laws provides
excise tax exemptions for vehicles owned by non-resident military*,
certain disabled individuals and veterans, ex-prisoners of war and
their surviving spouses** and certain charitable organizations. Please
contact your local assessor for further details on eligibility.
*Under the Soldier and Sailors Relief Act, 50 USCA S.574 App.,
this exemption is available to those in the service whose domicile is
not in MA but who are in residence in this state pursuant to military
orders and who register their autos (either individually or jointly
with a spouse) in this state for personal (non-business) use. e
serviceperson need not be stationed in MA but may be stationed in a
Motor Vehicle Excise Information • 11
border state. For eligibility, the serviceperson must present a letter from
the commanding ocer to the local assessor stating non-residence,
military stationed status. A MA resident who is sent to another state
pursuant to military orders but does not cancel his/her registration
is not eligible for this exemption. Leased vehicles are also not eligible
for this exemption; however, the serviceperson should check the
leasing contract or inquire of the leasing company if it will pay on
his/her behalf. Also, there is no obligation for a non-resident military
serviceperson to register a car in MA if it was purchased, titled, and
registered in the home state. e home state registration may be
retained indenitely, regardless of where stationed in the country.
e only requirement is that insurance coverage at least equal to MA
minimum levels be carried.
**For ex-prisoners of war and their surviving spouses, the law allowing
the exemption for the motor vehicle excise must be accepted by the
city or town to be applicable.
Important Reminder
Remember that when you register a motor vehicle, a motor vehicle
excise bill is generated and you are responsible for its payment. If
you move within Massachusetts or out-of-state, if you sell or trade
your motor vehicle, or if it is stolen, you need to make every eort to
obtain the bill, to pay it, and then to apply for an abatement if you
are eligible.
And lastly, to avoid not receiving an excise tax bill on time, please
keep the Registry, your local tax assessor, and the post oce aware of
your current mailing address.
For More Information
Questions about your motor vehicle excise should be directed to your
local Board of Assessors. It is best to put all questions in writing and
to request a written response so that procedures are clearly dened
should additional diculties arise. It is also important to remember
that deputy tax collectors or collection agencies are agents of your
local tax collector. Complaints concerning the performance of their
duties should therefore be directed to your local tax collector. For
more information, visit the following MA Department of Revenue
website, www.mass.gov/dor/local-ocials/municipal-nance-law/
frequently-asked-questions-motor-vehicle-excise.html, or contact the
oce at (617) 626-2300.
State Appellate Tax Board
Executive Oce for Administration and Finance
100 Cambridge Street, Suite 200
Boston, MA 02114
Tel: 617-727-3100
www.mass.gov/orgs/appellate-tax-board
The Appellate Tax Board is an independent, quasi-judicial
administrative board which hears appeals of taxpayers who have been
denied abatements for personal and property taxes and motor vehicle
excise taxes by their local boards of assessors. e board also hears
appeals of taxpayers who have been denied abatements in whole or in
part on income, estate, and sales and use taxes by the Commissioner
of Revenue.
William Francis Galvin
Secretary of the Commonwealth
Citizen Information Service
One Ashburton Place, Room 1611
Boston, MA 02108
