Motor vehicle excise taxes are due annually for every vehicle owned and registered in Massachusetts. Excise tax bills are prepared by the Registry of Motor Vehicles and billed by the local community where the vehicle is garaged.
The value of the vehicle is determined by the Manufactures suggested retail price (MSRP), and depreciated according to the following table:
New Car released in the year prior to manufacture |
50% |
In the year of manufacture |
90% |
In the second year |
60% |
In the third year |
40% |
In the fourth year |
20% |
In the fifth year and all succeeding years |
10% |
The minimum excise tax bill is $5.00
The excise tax rate if $25.00 per one thousand dollars of assessed value.
Additional excise tax information can be found at the Massachusetts Registry of Motor Vehicles. (www.mass.gov/rmv)
If you receive an excise tax bill for a vehicle that is no longer registered to you, you should file for Abatement through the Board of Assessors’ Office.
All Motor Vehicle Excise Tax bills are paid to the Treasurer/Collector of the Town of West Boylston.
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