Motor Vehicle Excise
Motor Vehicle Excise - Massachusetts General Law (MGL) Chapter 60A
The Tax Rate is $25.00 per thousand $ of value.
Tax Year Cycle: January 1 to December 31
Valuation is based on a % of the factory list price new, established by the manufacturer for the year of manufacture as follows:
50% - In the year preceding the designated year of manufacture
90% - In the year of manufacture
60% - In the 2nd year
40% - In the 3rd year
25% - In the 4th year
10% - In the 5th and succeeding years All Motor Vehicle Excise Tax Bill are due in full on or before the 30th day after issuance.
Motor Vehicle Abatements
Motor Vehicle Excise Tax Bills must be paid in full in order to receive an abatement on such bill if warranted.
You may be entitled to receive a motor vehicle abatement on your auto excise.
You must submit a Motor Vehicle Abatement Form (PDF) along with copies of all documentation necessary for the particular situation/reason for the abatement.
See below for your situation.
1. Vehicle Sold or Traded
Copies You Must Provide: Bill of sale AND plate return receipt from Registry of Motor Vehicle (RMV) or new registration form if plate transferred to another vehicle.
2. Vehicle Stolen or Total Loss
Copies You Must Provide: Police report or insurance settlement AND plate return receipt, C-19 FORM (Affidavit of Lost or Stolen Plate from RMV) or new registration form.
3. Vehicle Repossessed
Copies You Must Provide: Notice from lienholder AND plate return receipt, C-19 Form or new registration form.
4. Vehicle Junked
Copies You Must Provide: Receipt from junk yard AND plate return receipt, C-19 Form or new registration form.
5. Vehicle Returned (Lemon Law)
Copies You Must Provide: Letter from dealer certifying return AND plate return receipt or new registration form.
6. Moved Out of State
Copies You Must Provide: Date of move AND Registration from new state or country AND plate return receipt from Massachusetts Registry of Motor Vehicle (RMV)
Charitable Organizations; POW's (Prisoner of War); Disabled Veterens(Degrees of disability required); Disabled Persons (Degrees of disability required); Non-Domiciliary Servicepersons.
Copies You Must Provide: Revelent documentation establishing qualifications.