Motor Vehicle Excise Taxes
Under MGL Chapter 60A all Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise tax. Also, under MGL Chapter 59 Section 2 it is important to note that every motor vehicle, whether registered or not, is subject to taxation, either as excise or personal property, for the privilege of road use, whether actual or future. 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. All information for excise tax billing comes directly from the Mass. Registry of Motor Vehicles.
In the event you have moved or changed your mailing address, you should contact the registry of motor vehicles to ensure the excise tax billing information is up to date. Many transactions such as this can now be done online by following the link below to the Massachusetts Registry of Motor Vehicles.
Registry of Motor Vehicles
355 Middlesex Avenue
Wilmington, MA 01887
Excise tax is due and payable within thirty days of the date of issue. To avoid added interest and penalties, payment can be made and abatement sought after. The abatement application is provided below, but please be mindful of the necessary documentation that must be provided. For an excise abatement to be successfully granted, you must provide documentation of what happened to the plate and what happened to the vehicle the plates were attached to. Acceptable forms of documentation of what happened to the plate(s) are a plate return receipt / lost plate affidavit from the Registry of motor vehicles, the new registration of the vehicle the plate(s) were attached to. Acceptable documentation of what happened to the vehicle includes a bill of sale for a new vehicle showing the old vehicle being traded in, a bill of sale of the vehicle, or a receipt from a charity or junk yard showing the vehicle was disposed of. Documentation of the disposition of only the plate or vehicle is not sufficient information for the Assessors to grant an abatement.
- Vehicle Excise Abatement Form (PDF)
- Boat Excise Abatement Form (PDF)