Are there any exemptions from the motor vehicle excise?

An exemption may be granted if the motor vehicle is owned and registered by the following entities:

  • The Commonwealth or any of its political subdivisions
  • Charitable corporations or charitable trusts and religious organizations whose personal property is exempt under M.G.L. Ch. 59 Sec. 5 Cl. 3 and Cl. 10 respectively
  • Lessors engaged in the business of leasing motor vehicles, if the vehicle is leased for a full calendar year to a charitable organization, other than a degree-granting or diploma-awarding institution
  • Vehicles operated with special plates and owned or controlled by manufacturers, farmers or dealers (Section 5 plates)
  • Vehicles owned and registered by former prisoners of war or their surviving spouses, if the local option statute is adopted by the community
  • Handicapped veterans with a wartime service connected disability as determined by Veterans Affairs who have lost, or lost the permanent use of, one or both feet, one or both hands, or the sight of one or both eyes
  • Handicapped non-veterans who have lost, or lost the permanent use of, both legs or both arms or the sight of both eyes; (the exemption for handicapped veterans and non-veterans applies to not more than one motor vehicle owned and registered for the personal non-commercial use of such veteran or person)

The abatement application form is used to apply for an exemption, and likewise must be filed with the assessors within 3 years after the date the excise was due, or 1 year after the excise was paid, whichever is later. Supporting documentation is required when submitting the abatement application.

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?