Motor Vehicle Excise Tax

Motor vehicle excise taxes are due annually for every motor vehicle and trailer 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 excise tax rate is $25 per $1,000 of assessed value. The assessed value is based on the manufacturer’s suggested retail price and depreciated for five years. The minimum excise tax is $5.

More information is available at the Massachusetts Registry of Motor Vehicles.

Annual Assessment

Motor excise tax is assessed on January 1st of each year. Vehicles registered during the year are issued a pro-rated excise tax bill. The owner must contact the insurance company and the Registry of Motor Vehicles to made address changes on an excise tax bill.

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. Failure to pay an excise tax bill will prevent the registered owner from renewing a driver’s license or registering another vehicle.


All Motor Vehicle Excise Tax bills are paid to the Treasurer/Collector of the Town of Boxborough. Payments are due 30 days after the issue date of the bill. Late payments are subject to fees and interest charges. Failure to pay may result in the Treasurer/Collector referring the bill to the Deputy Collector for collection, which will prevent you from renewing your license or registering another vehicle.

Contact the Tax Collector’s office at 978-264-1715 or the Deputy’s Office at 800-239-2155 for assistance in resolving this problem. Outstanding excise bills must be paid in full.