Motor Vehicle Excise

In accordance with MGL Chapter 60A, the Motor Vehicle excise tax is assessed on every motor vehicle and trailer registered, for the privilege of such registration.

The excise is assessed in the city or town where the motor vehicle is principally garaged. The tax is assessed on a calendar year basis and calculated based on the valuation of such vehicle. The valuation of a motor vehicle or trailer for excise purposes is determined by the Commissioner of Revenue at varying percentages of the manufacturer’s list price (MSRP) in the year of manufacture as follows:

  • In the year preceding the designated year of manufacture 50%
  • In the year of manufacture 90%
  • In the second year 60%
  • In the third year 40%
  • In the fourth year 25%
  • In the fifth and succeeding years 10%

Condition and market value are not considerations in determining the value, nor is age after the fifth year.

Motor Vehicle Address Changes

All Motor Vehicle excise tax address changes must be made with the Massachusetts Registry of Motor Vehicles. You can contact the Registry either online or in person.

 

Back to top