Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts General Laws, Massachusetts Department of Revenue Regulations, Department rulings or any other sources of the law. It is charged for a full calendar year and billed by the community where the vehicle is usually garaged. Before making any tax or utility bill payments, please see Online Payments to review all payment information regarding options, fees, refund policy, and any instructions or rules that may apply. Once the value of the vehicle is determined, an excise at the rate of $25.00 per thousand is assessed. You must file it with the assessors within: Whichever is later. The mark on your registration and license stays until the excise is paid (or abated). To learn more visit, Massachusetts General Laws Chapter 60A Section 1:Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle. Any partial payment received must be applied in this order: If the collector waives interest and costs because they total $15 or less, the payment is applied to the excise. Call the Taxpayer Referral and Assistance Center at 617-635-4287. Your feedback will not receive a response. The registration process of a motor vehicle automatically triggers the assessment of the 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 excise or personal property, for the privilege of road use, whether actual or future. Please remember to cut off the bottom part of your bill and send that with your payment. You notify the local police authorities within 48 hours of discovering the theft, You surrender your certificate of registration more than 30 days after the theft, and. Ch. You are personally liable for the excise until the it is paid off. 3 and Cl. If the service person is wounded or killed in an armed conflict, the 45 day limitation does not apply. If you leased the exempted vehicle, and lease another vehicle at the end of the lease period or otherwise, the lease on the exempted vehicle must be up or terminated. For example, notices of non-renewal of the taxpayer’s license and registration must be submitted to the RMV within 2 years of mailing the original excise bill. The excise is levied annually in lieu of a tangible personal property tax. 4. When you get your motor vehicle excise bill, you will also get instructions on how to pay it. When you fail to pay a motor vehicle excise, a tax collector can collect the delinquent excise by placing ("marking") your vehicle registration and operating license in non-renewal status at the Registry of Motor Vehicles (RMV). Please mail the bottom part of your bill and payment to: At City Hall, we accept cash, credit cards, pinless debit cards, and checks or money orders made payable to the City of Boston. Therefore, you can't have another exemption for another vehicle that you bought or leased later in the year if you continue to own or lease the first vehicle for the rest of the year. Massachusetts residents pay a tax based on the value of their vehicle each year when they register. Motor vehicle sales or use tax is due by the 20th day of the month following the purchase, use, storage, or any other consumption within Massachusetts. Designed especially for use elsewhere than on the traveled part of ways. Even if you did not timely file an application, assessors can still grant you an exemption, but only if the excise is still outstanding. The motor vehicle excise tax is for the privilege of using the roadways and for registering a motor vehicle. It is an annual tax for the privilege of registration. Under federal law, the following servicemembers (and their spouses) are exempt from a motor vehicle excise for any of the vehicles they own so long as they are not used for a business or trade: When you receive an exemption on a motor vehicle for an excise year, and then buy or lease a new vehicle during the same year, whether you are exempted or not depends on whether you keep the first vehicle. The minimum motor vehicle excise is $5. Non-registered vehicles, however, remain subject to taxation as personal property. However, if you've been granted an exemption for a particular vehicle for an excise calendar year, you may receive an exemption for an excise assessed for that same excise calendar year, on another vehicle you bought or leased later in the year, if you: Assessors may grant you an exemption on a second vehicle for the remainder of the excise calendar year as a continuation of the annual exemption as follows: You can reduce the excise you have paid by filing an abatement application. Presenting the warrant to you or your representative in person, or, Hand delivering of a copy of the warrant to your usual and last known residence, or your place of business. You need to pay the bill within 30 days of the date we issued the bill. The spouse of a servicemember domiciled in a state other than Massachusetts, if the spouse is domiciled in the same state as the servicemember,and the spouse is in Massachusetts solely to reside with the servicemember, as documented by the servicemember’s commanding officer. Massachusetts General Laws Chapter 60A: Section 1: Canceled or did not renew the Massachusetts registration, Moved to another city or town within Massachusetts before January 1 of the excise calendar year, and. We use that information to figure out your excise tax. Mass.gov® is a registered service mark of the Commonwealth of Massachusetts. Massachusetts Property and Excise Taxes ... Property Taxes Motor Vehicle Excise Corporate Excise . We accept payments made using a credit or debit card, or a checking account. The excise is levied annually in lieu of a tangible personal property tax. 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