What is the rate of excise and where is it assessed?

An excise in the amount of $25 per thousand is assessed upon the value of the vehicle as determined in accordance with the depreciation schedule.

Prior to 1981, the rate was $66 per thousand. With the passage of Proposition 2 1/2 the rate was set at $25 per thousand.

The excise is levied for a full calendar year and is assessed by the community where the motor vehicle is customarily garaged. In those instances where vehicles are registered in the Commonwealth but garaged outside of Massachusetts, the Commissioner of Revenue assesses the excise which is paid into the State treasury. M.G.L. Ch. 60A Sec. 1 provides that the owner of any motor vehicle registered for less than a full calendar year will be obligated to pay an excise based on the entire month when the vehicle was registered, as well as the remaining months of the year. For example, a vehicle registered on April 9th will be assessed an excise for the months of April through December.

Show All Answers

1. What is the motor vehicle and trailer excise?
2. What valuation is used for motor vehicle excise bills?
3. What is the rate of excise and where is it assessed?
4. Are there any exemptions from the motor vehicle excise?
5. For what reasons may I get an abatement of a motor vehicle excise?
6. What are the penalties for nonpayment of the excise?
7. I cancelled my insurance but I am still receiving a tax bill. Why?
8. What are the regulations regarding vehicles owned and registered by handicapped persons?