Motor Vehicle Excise Tax
Motor Vehicle excise is based upon the value of all motor
vehicles registered within the Commonwealth of Massachusetts.
Each vehicle is taxed from the first day of the month in which
it is registered for the balance of the year and is taxed at
the rate of $25.00 per thousand of value. The value is
determined by the Commissioner of Revenue at varying
percentages of the manufacturer's list price.
If you sell or trade the vehicle, if it is stolen or totaled
in an accident, or if you move and the vehicle is registered
in another state, you may be entitled to an abatement, partial
or full, on the excise, Applications for abatement or refund
must be filed with the Board of Assessors on or before
December 31 of the year following the year for which the
excise is assessed.
Please contact the Assessors Office for any questions on motor
vehicle excise tax or abatements.
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