Motor Vehicle Excise

If you own a registered motor vehicle or trailer, you have to pay a tax, called a motor vehicle and trailer excise, each year. Pursuant to Ch. 60A of the Massachusetts General Laws, every motor vehicle and trailer “registered” in Massachusetts is subject to the motor vehicle excise unless expressly exempted. Monies collected from the excise are general fund revenues available to support municipal operations.

Valuation and Rates

The excise is levied by the city or town where the vehicle is principally garaged, as shown on the owner’s application for registration to the Registry of Motor Vehicles (Form RMV-1). Assessor’s levies excise tax based only on the manufacturer’s list price (MSRP) and the age of the motor vehicle at the rate of $25 per $1,000 of valuation by a formula as stated in (M.G.L. c.60A, § 1) and not the actual purchase price or "book value" of the vehicle.

Payment Information

Assessors inform local tax collectors to facilitate distribution and collection of payment. A motor vehicle excise is due 30 days from the day it's issued. Payment must be received by the tax collector, not just mailed (postmarked), on or before the due date.

Keeping your Information Current

To avoid not receiving an excise bill on time, vehicle owners must keep the RMV informed of the current mailing address. There are several on-line transactions which can be performed at the Massachusetts Registry of Motor Vehicles website including updates to mailing and garaging addresses. Vehicle owners/Taxpayers are responsible for keeping the RMV updated on where their vehicles are garaged and where tax bills should be mailed.

Important Notice

A bill for a vehicle that is no longer owned should not be ignored. There is no statute of limitations for motor vehicle excise bills. You are personally liable for the excise until it is paid or abated. Abatements are adjustments to the tax you owe. If you qualify for an abatement the adjustment to the tax will reduce what you owe.

Filing an application does not stay the collection of your excise bill. To avoid interest, charges and collection action, including non-renewal of your registration, you must pay the bill in full within 30 days of its issue date. You will receive a refund if an abatement is granted AND the bill paid. No abatement can reduce a tax to less than $5, and no abatement of less than $5 will be granted.

Excise Proration

The motor vehicle excise is assessed on a calendar year basis and are prorated on a monthly basis. If a vehicle is registered for any part of a month, the excise will be due for all of that month. The annual excise due on a car registered after January 1 will be reduced, therefore, by one twelfth of the full year’s excise for every month prior to the one in which the vehicle was registered. The minimum motor vehicle excise is $5. If your calculated excise is less than $5, you will be taxed $5.

Valid reasons for abatement

• Moved outside of Massachusetts
• Vehicle was overvalued
• Moved from billing city or town
• Your vehicle was stolen
• Transferred vehicle ownership
• Re-registered the same vehicle

NOTE: You are not entitled to an abatement if you (1) cancel your registration and retain ownership of the vehicle or (2) change the registration or location of the vehicle to another Massachusetts city or town during the fiscal year.

DEADLINE: Your abatement application must be received by the Board of Assessors within three years after the excise was due or one year after the excise was paid, whichever is later. To preserve your right to an abatement and to appeal, you must file on time. By law, assessors may only act on late applications in limited circumstances where the excise is still unpaid. Their decision in those cases is final.

Motor Vehicle Abatement Applications

Short Form Abatement Application (PDF)

Online Abatement Application

Please fill out the above form and submit all supporting documentation by mail or email to assessors@bridgewaterma.org.

If you would like to submit your form online, please click the "Online Abatement Application" button.

Valid reasons for exemptions

• Governments
• Charitable or religious organizations
• Lessors engaged in the business of leasing motor vehicles
• Manufacturers, farmers, or dealers of vehicles that operate with special plates
• (Former) prisoners of war and their surviving spouses (local option)
• Disabled or blind veterans
• Massachusetts servicemembers
• Disabled or blind persons

Applications for exemptions are the same form used for an abatement except for manufacturers-farmers. Please don’t forget to attach the documentation establishing qualification.

Manufacturers-Farmers Exemption Application

Motor Vehicle Excise Frequently Asked Questions

Additional information about motor vehicle excise can be found here.

Additional Information