Motor vehicle excise tax is assessed and levied each calendar year for every motor vehicle that is registered in the Commonwealth of Massachusetts. The rate of the excise tax is $25 per $1,000 worth of value. The tax is calculated from the date of registration to the end of the calendar year.
The informational data, as it appears on your vehicle registration, is sent to the Town by the Registry of Motor Vehicles for us to generate a bill. It is very important that the information that appears on the registration is accurate, particularly the mailing address and place of garaging. An error in these data fields can cause a tax to be generated from the wrong town.
Each vehicle's assessed value is also determined by the Registry of Motor Vehicles and is based on the original MSRP (Manufacturer's Suggested Retail Price) for the year the vehicle was manufactured. The value is not based on the price you pay at the time of purchase. The assessed value is not determined by the Town and cannot be changed by the Town. If you believe the value listed on your excise tax bill for your vehicle is incorrect, you will need to contact the Registry of Motor Vehicles excise tax division at 857-368-8180.
*** Please read before submitting Motor Vehicle Abatement Requests ***
Please remember when applying for Motor Vehicle Abatements for vehicles you no longer own, the state requires us to obtain 2 pieces of information from you regarding your vehicle. In order to receive an abatement on your motor vehicle excise tax bill, you must provide our office with information showing what you did with your license plates, whether you transferred your plates to a new vehicle or if you canceled them and also documentation showing that you no longer own the vehicle (bill of sale, proof of loss, junk receipt, donation receipt, etc.). Please see the abatement application to determine what documentation you need to provide with your completed application based on what you did with the vehicle. Without BOTH of these pieces of information, we are unable to process an abatement for your vehicle.
*** Also, please remember if you canceled your plates but still own the vehicle, you are responsible for the excise tax for the full calendar year or until you get rid of the vehicle. We cannot process abatements on a vehicle that you still own. ***
Handicap Excise Exemptions
A person need not have a handicap plate to be eligible for this exemption. Alternatively, having a handicap plate does not automatically entitle a person to an exemption. This exemption is available to a person who has suffered either (a) an actual loss of or a permanent and complete loss of use of both legs or both arms or (b) a permanent vision impairment of both eyes of the magnitude set out in Chapter 60A Section 1 of the Massachusetts General Laws. The Board of Assessors requires an applicant for this exemption to provide a certification by a physician of the existence of the loss.
This exemption is restricted for each handicapped person to one vehicle at a time, owned and registered by the person for personal use. A person who owns more than one vehicle has the right to choose the vehicle upon which to obtain an exemption. A handicapped person who owns a vehicle jointly with some other person satisfies the ownership requisite for a full exemption.