Motor Vehicle Excise Information

Massachusetts law requires residents who own and register a motor vehicle to pay a motor vehicle excise each year. Every motor vehicle used (or planning to be used) for personal road privileges, whether registered or not, is subject to taxation. The excise is levied by the city or town where the vehicle is principally garaged, and the revenues become part of the local community treasury.

If you own a registered motor vehicle or trailer, you have to pay a tax, called a motor vehicle and trailer excise, each year. When you get your motor vehicle excise bill, you will also get instructions on how to pay it.

Every motor vehicle and trailer registered in Massachusetts is subject to the motor vehicle excise unless exempted.

HOW IS MV EXCISE CALCUALTED?

the excise rate is $25 per $1,000 of your vehicle's value. It is charged for a full calendar year and 
billed by the community where the vehicle is usually garaged. 

HOW IS THE VALUE DETERMINED?
Your vehicle's value for excise purposes isn't the actual purchase price or "book value" of the 
vehicle. Instead, it's a percentage of the manufacturer's list price in the year of manufacture. 
Year you bought your vehicle (% of manufacturer's list price)

Year before designated year of manufacture 50%
Year of manufacture 90%
Second year 60%
Third year 40%
Fourth year 25%
Fifth year and onwards 10%

IS EXCISE TAX THE SAME IN ALL MUNICIPALITIES?
Yes! All bill files are sent to communities from the RMV, where the values and taxes are calculated. 
They are then issued by the community where the vehicle is garaged.

WHERE DOES THE MONEY COLLECTED ON MV EXCISE GO?
The issuing municipality receives the revenue that goes into the general fund to service the needs 
of the local government.