Excise Tax

Mass General Law Chapter 60A Section 1

"Except as hereinafter provided, there shall be assessed and levied in each calendar year on every motor vehicle and trailer registered under chapter ninety, for the privilege of such registration, an excise measured by the value thereof…"

Excise bills are prepared by the Registry of Motor Vehicles according to the information on the motor vehicle registration and then sent to the city assessors who commit them to the tax collector for distribution and collection.

The rate of excise is $25 per one thousand dollars of valuation. Valuation information is accessed electronically by the Registry from the National Automobile Dealers Association Official Used Car Guide (NADA). Present market value, price paid, or condition are not considered for excise tax purposes. The excise tax law establishes its own formula for valuation.

Payment is due 30 days from the date the excise bill is mailed. To pay your bill online click here. According to MGL Chapter 60A Section 2 "Failure to receive notice shall not affect the validity of the excise". A person who does not receive a bill is still liable for the excise plus any interest charges accrued. Therefore, it is important to keep the Registry, local assessors and the post office informed of a current name and address so that bills can be delivered promptly.