Motor Vehicle Excise Tax bills are issued each calendar year to each owner of a vehicle registered in Massachusetts. These bills are prepared from the records of the Massachusetts Registry of Motor Vehicles. The place of garaging of the vehicle, as of January 1st, determines to what city or town the bill is payable. The rate is standard throughout the state - $25.00 per $1000.00 of assessed value. Bills are payable within 30 days from the bill date. As with property tax payments, excise tax payments must be received in the Collector’s Office by closing time on the due date.
Excise tax bills should not be ignored. Massachusetts General Law Chapter 60, Section 3 states than failure to receive a tax bill does not relieve the customer from the obligation of paying the tax, plus any interest and/or penalties which may accrue on the unpaid bill. The liability for the tax remains unless the bill is either paid or abated. If there is a question about an abatement, contact the Assessor’s Office immediately to have the problem resolved. Should there be a delay in the granting of an abatement, it is wiser to pay the bill and receive a refund than to let the bill remain unpaid. Delinquent excise bills can accrue considerable charges and fees and may ultimately lead to the suspension of the vehicle owner’s license.