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Excise Tax Information
The Assessing Department administers, but does not determine, motor vehicle excise and boat excise taxes. Those values are set strictly by the Commonwealth.
Motor Vehicle
Motor Vehicle excise tax is prorated on a monthly basis and are assessed on a calendar year. If a motor vehicle is registered after the month of January, excise will be imposed on only those months the vehicle is registered. If a vehicle is registered for any part of a month excise tax is due for the full month. A Motor Vehicle Excise Abatement Application (PDF) may be warranted once a vehicle is disposed of and the registration has been cancelled with the Registry of Motor Vehicles. In order to process an abatement, all applications must include a Bill of Sale, proof of trade-in, or proof of donation along with the application. If a vehicle has been in an accident, a “letter of loss” from the insurance company must be included with the application. In addition, all applications must include a plate cancellation receipt from the RMV or a copy of a new registration showing the plates have been registered on a new vehicle.
Motor Vehicle Excise tax is due and payable within 30 days of issue.
Boats
Chapter 60B of Massachusetts General Law imposes an excise on the privilege of registering a vessel, and its equipment, to utilize the waterways of the Commonwealth of Massachusetts. The excise is levied annually by a measured value at a rate of $10.00 per thousand of valuation unless expressly exempted. Non-registered vehicles, however, may be subject to taxation as personal property. The excise is levied by the city or town where the vessel resides and the revenues become part of the local community treasury.
Excise tax is assessed annually, July 1 through June 30, (example: the FY2023 tax bills will be for the period of July 1, 2022 to June 30, 2023). For the purpose of computing the excise under this chapter the value of each vessel, and its equipment, shall be deemed to be the fair cash value as determined by the assessors of each city and town. See the Boat Valuation Schedule below for tax calculations.
In order to abate a Boat Excise Tax bill, the following document(s) is required along with completed Application for Abatement and your signature on the backside of the Tax bill (top section on the back of bill) or fill out a:
Boat Excise Tax Abatement Application
Environmental Police Status Change Form
Additional Documents:
- Bill of Sale or Trade-in paperwork showing the date of sale or transfer with all pertinent boat information. Please Note: If the vessel was sold, the Massachusetts Environmental Police requires notification within 15 days of the sale.
- Copy of a paid Boat Excise bill from another town where the boat is Moored/Stored. The registered “Moored/Stored” information can be found on the Environmental Police website or via telephone at 508-771-8382.
- Documentation Certificate from the Coast Guard, if a documented vessel.
- Re-registration of the boat in another state and cancellation of the Massachusetts registration.
- Commercial fisherman, provide a Schedule C.
- If vessel was donated, a copy of the donation letter from the recipient.
- If the vessel was destroyed, a copy of Total Loss Letter from the insurance company.