Create a Website Account - Manage notification subscriptions, save form progress and more.
Show All Answers
An excise at the rate of $25 per one thousand dollars of valuation (effective January 1, 1981) 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:
Every motor vehicle owner must pay an excise tax based on a valuation of at least ten % 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.
State Law requires you to pay your excise tax bill then file an abatement at a later time to avoid late fees, penalties and interest. If you no longer own the vehicle and the registration was cancelled or transferred to another vehicle, you may file for an abatement. If the vehicle was sold, traded-in, donated, junked, gifted 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.
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 using UniPay.