Motor Vehicle Excise Tax Exemption
Excise Tax Exemptions
Chapter 60A, Section 1 of the Massachusetts General Laws provides excise tax exemptions for vehicles owned by non-resident military*, certain disabled individuals and veterans, ex-prisoners of war and their surviving spouses** and certain charitable organizations. Please contact your local assessor for further details on eligibility.
*Under the Soldier and Sailors Relief Act, 50 USCA S.574 App., this exemption is available to those in the service whose domicile is not in MA but who are in residence in this state pursuant to military orders and who register their autos (either individually or jointly with a spouse) in this state for personal (non-business) use. The serviceperson need not be stationed in MA but may be stationed in a border state. For eligibility, the serviceperson must present a letter from the commanding officer to the local assessor stating non-residence, military stationed status. A MA resident who is sent to another state pursuant to military orders but does not cancel his/her registration is not eligible for this exemption. Leased vehicles are also not eligible for this exemption; however, the serviceperson should check the leasing contract or inquire of the leasing company if it will pay on his/her behalf. Also, there is no obligation for a non-resident military serviceperson to register a car in MA if it was purchased, titled, and registered in the home state. The home state registration may be retained indefinitely, regardless of where stationed in the country. The only requirement is that insurance coverage at least equal to MA minimum levels be carried.
**For ex-prisoners of war and their surviving spouses, the law allowing the exemption for the motor vehicle excise must be accepted by the city or town to be applicable.
Important Reminder
Remember that when you register a motor vehicle, a motor vehicle excise bill is generated and you are responsible for its payment. If you move within Massachusetts or out-of-state, if you sell or trade your motor vehicle, or if it is stolen, you need to make every effort to obtain the bill, to pay it, and then to apply for an abatement if you are eligible.
And lastly, to avoid not receiving an excise tax bill on time, please keep the Registry, your local tax assessor, and the post office aware of your current mailing address.
For More Information
Questions about your motor vehicle excise should be directed to your local Board of Assessors. It is best to put all questions in writing and to request a written response so that procedures are clearly defined should additional difficulties arise. It is also important to remember that deputy tax collectors or collection agencies are agents of your local tax collector. Complaints concerning the performance of their duties should therefore be directed to your local tax collector. For more information, download the Motor Vehicle & Trailer Excise Manual (PDF), or contact the office at 617-626-2300.