Motor Vehicle Excise Tax

What is Motor Vehicle Excise?

The motor vehicle excise is a tax assessed on owners of all registered motor vehicles for the privilege of registration.

How do I file an abatement for my excise bill?

Please fill out the abatement form located at this Link.

Massachusetts Registry of Motor Vehicle Links

Check your Plate Status at the Massachusetts RMV at this Link.

Cancel your Registration at the Massachusetts RMV at this link.

Motor Vehicle Excise Tax 101

Person Assessed: The motor vehicle excise is assessed to the registered owner of a motor vehicle. A person who registers a motor vehicle is considered its owner.

Place Assessed: The city or town where the vehicle is customarily kept, i.e., garaged, assesses the motor vehicle excise.4 A vehicle is presumed to be customarily kept at the owner’s residential address or principal place of business, as determined by the owner’s registration. If the Registry of Motor Vehicles (RMV) is notified that the vehicle is actually kept in some other city or town, that municipality assesses the excise.

Period Assessed: The motor vehicle excise is assessed on a calendar year basis.5

Amount Assessed: The motor vehicle excise for a full calendar year is determined by multiplying the excise rate by the vehicle’s excise value for that year. That amount is pro-rated for the number of months the vehicle is registered.

Excise Rate: The excise rate is $25 per thousand of vehicle valuation. 

Excise Value: The excise value is a specified percentage of the manufacturer’s suggested list price for the type of vehicle at the time of its manufacture. The percentage declines over several years until it reaches 10 percent of that list price in the fifth year after manufacture and all succeeding years for the life of the vehicle. The excise value for a particular year is determined by multiplying (1) the manufacturer’s list price by (2) the applicable percentage.

Excise Assessed for:

Percentage Year before model year 50%

Model year 90%

Second year 60%

Third year 40%

Fourth year 25%

Fifth and following years 10%

Months Registered: Vehicles registered as of January 1, and during January, are assessed for the full calendar year. Vehicles registered after January 31 are assessed for the month the vehicle is registered and the months remaining in the calendar year.