Motor Vehicle Excise Taxes FAQ

What is a motor vehicle excise tax?

It is an annual tax for the privilege of registration. Every motor vehicle and trailer registered in Massachusetts is subject to excise tax unless expressly exempted. Registering a motor vehicle automatically triggers an excise tax. The city or town where the vehicle is principally garaged levies the excise annually. The Registry of Motor Vehicles prepares data for excise bills according to the information on the motor vehicle registration and sends it to the City or Town. Cities and Towns then prepare bills based on the excise data provided by the Registry of Motor Vehicles.

Additional information regarding excise taxes may be obtain on the web site of the Secretary of the Commonwealth of Massachusetts Citizens Information Service

Who must pay excise tax?

Excise is assessed to anyone with Massachusetts’ license plates.

What is the rate?

The rate is $25.00 per thousand. This is the standard for the entire Commonwealth. The valuation is based on the rates set by the state and are assessed according to manufacture’s list price. For more information on assessed value, contact the Assessor’s office at (413) 625-2335.

When is payment due?

Payment is due within 30 days from the date of issue. A person who does not receive a bill is still liable for the excise tax. Therefore, it is important to keep the Registry of Motor Vehiclesand the Post Office informed of current name and address so that the excise tax bill can be delivered promptly. Please don't ignore any excise bills you receive even if you think it has been issued in error.

What happens if my payment is late?

If an excise is not paid within 30 days from the date of issue a demand bill is sent. The charge for a demand bill is $10.00. Interest accrues on the overdue bill from the day after the due date until payment is received. The interest rate on excise is 12%. If the demand bill is not paid within 14 days, the collector may issue a warrant to the deputy tax collector. The deputy tax collector sends the warrant notice to the taxpayer with an additional fee of $12.00. If payment is still not received, the deputy will deliver a service warrant with an additional fee of $17.00. All bills will clearly state the interest and penalty charges.

Never ignore an excise bill. Bills must be paid or abated in full to avoid additional charges. If you no longer own a vehicle or think you may be entitled to an adjustment, you should contact the Assessor’s Office at (413) 625-2335 for further information. Filing for an abatement does not alter the due date or the resulting schedule of fees and interest.

How does non-payment of excise affect my license and registration?

If the service warrant demanding final payment is not paid, the deputy collector may then notify the Registry of Motor Vehicles of such non-payment. The Registry will then mark the individual’s registration preventing the renewal of the motor vehicle registration and the owner’s driver license. The taxpayer will then be assessed a $20.00 mark fee in addition to all other penalties and interest. Payments on marked bills can be made at the deputy collector’s office or the collector’s office. If paid with cash or a money order the deputy collector will clear the bill at the registry immediately upon payment. If paid with a personal check, there is a three week waiting period before the mark will be cleared. Please note that if more than one excise bill is due all must be paid in order to have the mark cleared.

What should I do if I have moved out of Buckland, out of Massachusetts or if I no longer own the car?

Make sure you have notified the Registry of Motor Vehicles of your current address and contact the Board of Assessor’s Office at (413) 625-2335 if you believe that you do not owe this excise. Please don't ignore any excise bills.

Buckland sent me an excise tax bill but I don’t live in Buckland, What should I do?

Contact the Board of Assessor’s at (413) 625-2335 and verify with the Registry of Motor Vehicles that your