Excise Tax

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.

The value of the vehicle is determined by multiplying the Manufacturers suggested retail price by the depreciation factor according to the table on this page.

Excise Tax Table

The minimum excise tax bill is $5.

The excise tax rate is $25 per one thousand of assessed value.

For the benefit of persons applying for motor vehicle abatements the Assessors require proof of the transfer of ownership in accordance with the following conditions:

If Sold: Name of the new owner and a copy of the registration if the plates were transferred to another vehicle.

If Sold and Plates Returned: Name of the new owner and a copy of the plate return receipt or a lost plate affidavit from the Registry of Motor Vehicles.

If Total Loss: Must have a letter from the insurance company showing the date of the settlement and a copy of the plate return receipt, lost plate affidavit or the new registration if the plates were transferred.

If Stolen: Must have letter from the insurance company showing the date of settlement and a lost plate affidavit from the Registry if the plates were never recovered.

If Registered Out of State: Must have a copy of the out-of-state registration and a copy of the plate return receipt or a lost plate affidavit from the Registry of Motor Vehicles.