The minimum motor vehicle excise is $5. You won't see a special place to enter the vehicle excise tax deduction on your Massachusetts state return, either in the TurboTax software or elsewhere, because it simply does not exist. How much do you agree with the following statements in the scale of 1, Strongly Disagree, to 5, Strongly Agree? When you get your motor vehicle excise bill, you will also get instructions on how to pay it. The information on all excise tax bills comes directly and exclusively from information supplied to the Massachusetts Registry of Motor Vehicles. Guide updated: May 6, 2020. You do not have the legal right to partially pay an excise, unlike a property tax or betterment. You are sent a notice that the tax collector has issued the warrant to collect the excise to an officer. Presenting the warrant to you or your representative in person, or, Hand delivering of a copy of the warrant to your usual and last known residence, or your place of business. Learn more about late payments and motor vehicle tax. Chapter 60A imposes an excise on the privilege of registering a motor vehicle or a trailer in the Commonwealth of Massachusetts. 9 a.m.–4 p.m., Monday through Friday. Non-registered vehicles remain subject to … To learn more visit, Massachusetts General Laws Chapter 60A Section 1:Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle. It is an annual tax for the privilege of registration. Therefore, you can't have another exemption for another vehicle that you bought or leased later in the year if you continue to own or lease the first vehicle for the rest of the year. The excise rate is calculated by multiplying the value of the vehicle by the motor vehicle tax rate. For example: For more information, we created a page all about motor vehicle and boat taxes. Anyone who registers a vehicle in Massachusetts will receive an excise tax bill from the municipality where the vehicle is garaged. Transferred title to the vehicle, due to sale, trade, gift, repossession, Lemon Law return, insurance settlement or other disposition, and, Cancelled or transferred registration of the vehicle to another vehicle, Re-registered the vehicle later in the year, Bring a lawsuit against you (within 6 years of the date the excise is due and payable), Withhold a payment from any amount that the city or town pays to you ("set-off", no statute of limitations), Have your permit or license denied, revoked, suspended, or not-renewed by a board, department, or officer of the community (if the community has adopted. For example, you sell a motor vehicle in July and also cancel the registration on that vehicle the same month. If you do not fully pay a motor vehicle excise on or before its due date, you also have to pay: If the total amount of interest and collection costs added to an overdue motor vehicle excise is $15 or less, a tax collector may (but is not required to) waive any or all accrued interest and costs. If you've transferred both the ownership and registration in the same month, the abatement is for the month you transferred and the months remaining in the calendar year. Non-registered vehicles, however, remain subject to taxation as personal property. You received a certificate of cancellation of registration signed by the Registrar of Motor Vehicles (RMV) or your authorized agent verifying that your vehicle was stolen. If you don't pay the demand within 14 days, the collector will issue a warrant to collect to a deputy collector. Every motor vehicle and trailer registered in Massachusetts is subject to excise tax unless expressly exempted. Assessors cannot grant an abatement that is less than $5 or results in a motor vehicle excise of less than $5, unless the entire excise is abated. You must file it with the assessors within: Whichever is later. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. What is Massachusetts excise tax used for? Even if you did not timely file an application, assessors can still grant you an exemption, but only if the excise is still outstanding. Do not include sensitive information, such as Social Security or bank account numbers. The commonwealth issues registrations for either one or two years, and residents are taxed on the registration. Actions on late applications is solely within the assessors' discretion, which means that you can't appeal to any local or state board, agency, or official. Once the value of the vehicle is determined, an excise at the rate of $25.00 per thousand is assessed. It is an annual tax for the privilege of registration. Please mail the bottom part of your bill and payment to: At City Hall, we accept cash, credit cards, pinless debit cards, and checks or money orders made payable to the City of Boston. If you leased the exempted vehicle, and lease another vehicle at the end of the lease period or otherwise, the lease on the exempted vehicle must be up or terminated. If the collector accepts partial payments for a particular motor vehicle excise bill, you still cannot direct that it applies to the excise first. To find out if you qualify, call the Taxpayer Referral and Assistance Center at 617-635-4287. The registration process of a motor vehicle automatically triggers the assessment of the excise. if you moved to another state, registered your vehicle in the new state, and canceled your Massachusetts registration. Vehicles used for purposes other than transporting property and that are incapable of being driven at a speed more than 12 miles per hour, and that are either: Used exclusively for building, repairing and maintaining highways, or. Toll-free in Massachusetts Call DOR Contact, Toll-free in Massachusetts at (800) 392-6089. A collector can also: After the collector issues a warrant to a deputy collector or other officer, the collector is still responsible for collecting the motor vehicle excise. We accept payments made using a credit or debit card, or a checking account. You're granted an abatement for August through December (5/12 of the excise). The tax rate is fixed at $25 per one thousand dollars of value. Massachusetts residents pay a tax based on the value of their vehicle each year when they register. The excise is levied annually in lieu of a tangible personal property tax. Remember to fill out the 2020 Census. The $25.00 Excise Tax Rate applies to all communities in the Commonwealth of Massachusetts. You may receive an abatement for any of the following: The abatement amount granted to taxpayers who have: Is based on the number of months remaining in the calendar year after the month the last eligibility requirement for the abatement takes place. All Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise tax. --All residents of the Commonwealth who own and register a motor vehicle in Massachusetts must pay an annual motor vehicle excise tax, unless they fall under an exception. MOTOR VEHICLE EXCISE EXEMPTIONS. The earliest that the collector may send a demand is 2 days after the excise due date. Uses proper collection procedures, i.e., only those consistent with state law and local policies, and, Provides acceptable customer service to excise taxpayers, including properly answering their questions, Interest (12% per year, from due date to payment date), and, Sending a demand for payment of the excise – Set locally, up to $30, Issuing a warrant to collect the excise to a deputy collector, assistant collector or other officer - $10, Sending a notice that a warrant to collect the excise has been issued to a deputy collector, assistant collector or other officer - $12, Serving the warrant to collect the excise - $17, “Marking” the taxpayer’s vehicle registration and operator’s license for non-renewal at the RMV - $20. Payment system example: for more information, such as Social Security or bank account numbers collect to modified. To taxation as personal property tax anyone who registers a vehicle in.! 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