Bill Computation:

An excise at the rate of $25 per one thousand dollars of valuation (effective 1/1/81) is levied on each motor vehicle. Information on the value of a motor vehicle is accessed electronically by the Registry of Motor Vehicles though a data bank complete with valuation figures.

Valuation figures are the manufacturers’ list prices for vehicles in their year of manufacture.  Present market value, price paid, or condition are not considered for excise tax purposes.  The excise tax law establishes its own formula for valuation for state tax purposes whereby only the manufacturer’s list price and the age of the motor vehicle are considered.  The formula is as follows:

In the year preceding the model year (brand new car released before model year) 50%

In the model year                                      90%
In the second year                                    60%
In the third year                                         40%
In the fourth year                                      25%
In the fifth and succeeding years     10%

Every motor vehicle owner must pay an excise tax based on a valuation of at least ten percent of the manufacture’s list price; thus, owners of vehicles older than five years should have a fixed excise tax bill for succeeding years of ownership. No excise shall be less than $5.

If you no longer own the vehicle and the registration was cancelled or transferred to another vehicle, you may file an application for abatement.  If the vehicle was sold, traded-in, donated, junked or repossessed, a copy of the bill of sale, donation/junkyard receipt, or lien holder notice is required to file an application for abatement.  If the vehicle was stolen or involved in an automobile accident and your insurance company considered it a total loss, a copy of the settlement letter is required to file an application for abatement.

You must pay motor vehicle excise to the city or town you resided in on January 1st.  Residency is based on the Registry of Motor Vehicles registration records as of January 1st.  You are not entitled to an abatement if your move to another Massachusetts city or town during the calendar year.

If you move out of Massachusetts and register your vehicle in another state and cancel your Massachusetts registration, you can file an application for abatement.  A copy of the new out-of-state registration and Plate Return Receipt from the Massachusetts Registry of Motor Vehicles is required to file for an abatement.

State Guidelines
Length of VesselValuations of Vessels
 under 4 yrs/age4-6 yrs/age7 or more yrs/age
under 16′$ 1,000$  700$  400
16′ but less than 17.5′$ 1,500$ 1,000$  800
17.5′ but less than 20′$ 3,000$ 2,000$ 1,500
20′ but less than 22.5′$ 5,000$ 3,300$ 2,500
22.5′ but less than 25′$ 7,500$ 5,000$ 3,800
25.0′ but less than 27′$ 10,000$ 7,000$ 5,300
27′ but less than 30′$ 14,000$ 9,300$ 7,000
30′ but less than 35′$ 18,500$ 12,300$ 9,300
35′ but less than 40′$ 24,000$ 16,000$ 12,000
40′ but less than 50′$ 31,500$ 21,000$ 15,800
50′ but less than 60′$ 41,000$ 27,300$ 20,500

 

You can pay taxes in person by visiting the Treasurer’s office on the first floor of Town Hall; by mailing payment to the Treasurer’s Office, 1 Sylvan Street, Danvers, MA 01923 or online.

Mass General Laws Chapter 60A

Under MGL Chapter 60A, all Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise. 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.

The assessors do not determine value for these excise tax bills. The values are set strictly by the RMV .( 857-361-8181)

Motor Vehicle excise tax is prorated on a monthly basis and are assessed on a calendar year. If a motor vehicle is registered after the month of January, excise will be imposed on only those months the vehicle is registered. If a vehicle is registered for any part of a month excise tax is due for the full month. An abatement may be warranted once a vehicle is disposed of.

Motor Vehicle Excise tax is due and payable within 30 days of issue.

If you feel you are entitled to any adjustment of your excise bill, it is strongly recommended that you pay the bill in full, then contact the Assessors Office to file an abatement.  Although payment of  bill is mot a precondition for an abatement, an owner risks incurring late fees and penalties if an abatement is not granted.  The Assessors must receive applications for abatement any time within three years after the date the excise was due or one year after the date the excise was paid, whichever is later.  Taxpayers must file on time to preserve the right to abatement and to appeal.

Close window