Motor Vehicle Excise Tax

Billing

Residents who own and register a motor vehicle must annually pay a motor vehicle excise. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.

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 affect the validity of the excise". A person who does not receive a bill is still liable for the excise plus any interest charges accrued. Therefore, it is important to keep the Registry, Assessors, and the post office 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 Assessors if he/she has not received a bill.

Motor Vehicle Excise 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 he/she pay the bill in full, then contact the Assessors Office for an application for abatement. Although payment of a bill is not a precondition for abatement, an owner risks incurring late fees and penalties if an abatement is not granted.

Abatement Application Deadlines

Applications for abatement must be received by the Assessors within 3 years of the due date of the excise, or one year after the excise was paid, whichever is later. (Changed October 2004) Previously applications were due by December 31 of the year after the excise year, or 30 days after the bill was mailed, whichever was later. This new application deadline (3 years, etc) also applies to Boat Excise.

Abatement Reasons

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 notify the Assessors of his/her new address. The 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 first 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 Assessors, and the post office that he/she moved before the first of the year, it may be necessary to file for an abatement with the former city or town which had sent the excise bill.

If Your 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 file an application for abatement together with the return plate receipt and the bill of sale with the Assessors. The bill will be adjusted to reflect the portion of the year when the recipient of the bill owned the vehicle.

If Your Motor Vehicle Is Traded

If an excise 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 file an application for abatement with the Assessors. The application must accompany a copy of the registration for the new vehicle, which indicates the date of transfer.

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 certificate of registration and obtain a certificate from the Registry of Motor Vehicles indicating that he/she has done so.

It is important to remember that the bill for a vehicle you no longer own should not be ignored!