All Massachusetts residents who own and register a motor vehicle in the state must pay a motor vehicle excise tax. The current tax rate is $25.00 per one thousand dollars of valuation. For valuation computation please visit Assessor-motor vehicle
Excise tax is billed annually based on a calendar year from January 1st to December 31st. If a vehicle is not owned and registered for the entire year the tax will be calculated on a prorated basis.
Most excise bills are mailed in February; however bills for newly registered vehicles can be mailed at any time during the year.
Payment of excise tax is due within 30 days of the bill issue date. Payments are considered made when received by the Collector’s office. Bills must be paid in full, partial payments are not accepted.
Any excise tax not paid in full within 30 days will be issued a demand, incurring interest and demand fee charges.
If the demand is unpaid after 14 days, the Collector’s office may issue a warrant to a Deputy Collector and additional collection fees will be added.
If you paid an excise tax bill and the vehicle’s registration in the state of Massachusetts was then cancelled that same year (i.e. vehicle sold, traded, you moved out of state, etc.) you may be eligible to file for an abatement of the tax paid.