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 ( 857-368-8181)
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 not 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.