Massachusetts Registry of Motor Vehicles. Skip to Main Content. Loading Close. Do Not Show Again Close. Sign In. Motor Vehicle Excise Tax Excise tax bills are due annually for every vehicle owned and registered in Massachusetts. Excise tax bills are prepared by the Registry of Motor Vehicles and billed by the local community where the vehicle is garaged. You are also subject to assessment for unpaid taxes with penalties and interest.
Vehicle valuations are set annually by the Registry of Motor Vehicles according to a formula in the excise tax law. Present market value, condition, price paid, and mileage on the vehicle do not affect the excise tax. Where can I find more information and answers to other questions about Motor Vehicle and Trailer Excise taxes?
You can find more information on excise tax by visiting the Massachusetts Secretary of State's website. Skip to main content. What is an excise tax? A taxpayer may file an abatement application and receive an abatement for any of the following reasons:.
Applications for abatement must be filed with the local board of assessors within 3 years after the date the excise was due, or 1 year after the excise was paid, whichever is later. The Registry of Motor Vehicles annually calculates the value of all registered motor vehicles for the purpose of excise assessment.
For most motor vehicles, the calculations are performed electronically using valuation tapes. An excise must be paid within 30 days of the issuance of the bill. The following steps for collection are set forth in M. 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. The following example illustrates the calculation of the excise due on a vehicle registered after January 1.
Example: A vehicle is registered on March fifth. Therefore, the amount due should be reduced as follows:. Where, as in this example, a vehicle is registered after January first, the Registry performs a proration, automatically, in its calculation of the excise amount due for that calendar year. Therefore, the bill or billing information prepared by the Registry for that vehicle will provide the correct amount due. Local assessors do not have to perform the calculations, themselves.
A registrant who cancels a registration during a calendar year may qualify for a partial abatement. To be eligible, however, such a registrant must also either a transfer title to the vehicle or b move out of Massachusetts and register the vehicle in some other jurisdiction. For a registrant who so qualifies, the assessors, not the Registry, must calculate the amount of the abatement for which the registrant is eligible.
A registrant will never qualify for an abatement on any vehicle for any month during which the vehicle was registered for any portion of that month.
The excise is levied for a full calendar year and is assessed by the community where the motor vehicle is customarily garaged. In those instances where vehicles are registered in the Commonwealth but garaged outside of Massachusetts, the Commissioner of Revenue assesses the excise which is paid into the State treasury.
For example, a vehicle registered on April 9th will be assessed an excise for the months of April through December. To be eligible for a motor vehicle excise exemption, a veteran must, as documented by the United States Department of Veterans Affairs, have actually lost, or have the permanent loss of use of, at least one foot or hand, or have permanent legal blindness in at least one eye, due to his or her military service.
A veteran who does not have one of those specific disabilities can also qualify for an excise exemption if the RMV's Medical Advisory Board MAB has determined the veteran is permanently disabled due to his or her military service. MGL c. Until recently, RMV policy and practice was for the MAB to make the necessary determination of a permanent service-connected disability when a veteran applied for and was issued a disabled veteran DV plate.
The veteran did not receive a letter or other notice that the MAB had made the required determination.
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