All Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise tax. 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.
Excise bills are prepared by the Registry of Motor Vehicles according to the information on the motor vehicle registration. They are sent to city or town assessors who commit them to the local tax collectors for distribution and collection of payment.
Per M.G.L. 60A§1, the vehicle valuation is a percentage of the original Manufacturer's Suggested Retail Price (MSRP). The percentage used is determined by the model year of the vehicle (also known as the designated year of manufacture). Please see the table below for more information. Once a vehicle reaches the 5th year, that vehicle will remain at 10% of the original MSRP for the life of the vehicle. For excise tax purposes, the price paid and the vehicle condition are not considered. If the owner believes the valuation is incorrect, they can contact the Registry of Motor Vehicles at 1-857-368-8000.
| Excise Assessed For: | % of MSRP |
| The year before the model year (e.g., 2020 model purchased in 2019) | 50% |
| Model year (2020) | 90% |
| 2nd year (2021) | 60% |
| 3rd year (2022) | 40% |
| 4th year (2023) | 25% |
| 5th and following years (2024 and after) | 10% |
Abatements can be filed if the vehicle was sold/traded/scrapped/totaled or donated during the year in which it is being taxed, or if the owner moved and registered the vehicle in another state. When an abatement is granted, excise bills are prorated by the month.
To process an abatement on your motor vehicle excise tax bill, you must provide documentation to verify the disposition of both the Plate (e.g., was it transferred or turned in?) and the Vehicle (e.g., was it sold, a total loss, etc.?).
Please be advised that you are not entitled to an abatement by just canceling your registration.
Required documentation to verify the disposition of the Plate (Please submit one):
- Plate Cancellation Receipt (with VIN#)
- Registration from your new vehicle showing plate transfer
- Affidavit of Lost or Stolen Plate (C-19 form)
Required documentation to verify the disposition of the Vehicle (Please submit one):
- Bill of Sale (with VIN# and signed by both the seller & buyer)
- Copy of the title (both sides and signed by both the seller & buyer)
- Purchase Agreement citing vehicle as a trade-in (with VIN#)
- Insurance Settlement Letter showing you conveyed title to the Insurance Co (with VIN#)
- Copy of Donation Letter (with VIN#)
- Repossession Letter (with VIN# and repossession date)
- Junk Yard Receipt (with VIN#)
Other documentation that may be required, depending on individual circumstances:
- Registration Form from a new state or country
- Letter from Commanding Officer (non-domiciliary serviceperson)
- DV plate registration or a letter from the RMV stating eligibility for the DV plate
- Insurance coverage selection sheet showing the principal place of garaging
Note: No excise may be reduced to less than $5.00. No abatement for less than $5.00 will be granted, and no refund of less than $5.00 will be made.
Incomplete applications will be returned. When applying for an adjustment, it is the applicant’s responsibility to contact us for a new amount. A new bill will not be issued.
Sale of a Property
Ownership of a property is based on January 1st of the year before the current Fiscal Year.
Therefore, Fiscal Year 2026 ownership is based on the ownership as of January 1, 2025. We strive to add the subsequent owners to the bill for mailing purposes. If you receive a bill for a property that you no longer own, please forward the bill to the new owner or return the bill to the Assessor's Office.
The proration of taxes between the buyer and the seller of a property does not involve the municipality.
Assessors' Maps Disclaimer
Assessors' Maps Are NOT Property Line Maps
"Assessors have historically warned visitors to their offices that the tax maps are not property line plans. They are an inventory of all the land ownerships within their municipality, and they approximate the geometric size and shape of individual parcels. Compiled from recorded individual subdivisions and plans of land, the maps are a composite index of a municipality's land records. No certification of the accuracy of assessors' parcel lines is ever conveyed." - John A Hammer, III, Massachusetts Association of Land Surveyors & Civil Engineers
"...the purpose of the maps is only to sufficiently describe the property in question to provide effective notice of which property is being taxed" -Attorney General Robert H. Quinn, January 31, 1972
Solar Legislation