The tax collector must have received the payment. Transfer the registration on the exempted vehicle to the second vehicle, or cancel the registration on the exempted vehicle and get a new registration on the second vehicle. Assessors cannot grant an abatement that is less than $5 or results in a motor vehicle excise of less than $5, unless the entire excise is abated. Filing an application does not mean that collecting the excise has stopped. Tax Exemptions . A tax collector does not have to accept partial payments of a motor vehicle excise bill. Under federal law, the following servicemembers (and their spouses) are exempt from a motor vehicle excise for any of the vehicles they own so long as they are not used for a business or trade: When you receive an exemption on a motor vehicle for an excise year, and then buy or lease a new vehicle during the same year, whether you are exempted or not depends on whether you keep the first vehicle. The manufacturer’s list price for any vehicle is the price the manufacturer recommends as the selling price of that vehicle (for vehicles of the same make, type, model, and year of manufacture) when new. Chapter 60A, Section 1, disabled veterans do not need to pay excise tax for one passenger vehicle or pick-up truck. You can only have an exemption on 1 vehicle (that you own and registered or leased for personal, non-commercial use) at a time during the excise year. The application is considered denied if assessors do not act within the 3 month (or extended) action period. Section 1: Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle Section 1. Wheelchairs owned and operated by invalids and operated or guided by a person on foot, Interest added to the motor vehicle excise as of the payment date, Collection costs added to the excise as of the payment date, 3 years after the date the excise was due, or, The spouse of a qualifying person, if the vehicle is jointly owned and registered or leased in the names of the individual and spouse, The surviving spouse of a qualifying person, executor under a will, or administrator of the estate if the individual did not apply while alive, The city or town has accepted this local option exemption, and. The Medical Advisory Board in the RMV has determined that the veteran has a permanent service-connected disability, proven by: MAB letter notifying the veteran of its determination. Guide updated: May 6, 2020. M.G.L. The exemption is applicable only to one motor vehicle owned and registered for personal, non-commercial use. 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. This guide is not designed to address all questions which may arise nor to address complex issues in detail. Your feedback will not receive a response. Chapter 60A, Section 1 of the Massachusetts General Laws provides excise tax exemptions for vehicles owned by certain disabled individuals and veterans, ex-prisoners of war and their surviving spouses and certain charitable organizations. Chapter 90, Section 33(29), disabled veterans do not need to pay a registration fee for one passenger vehicle or pick-up truck. Excise Tax Exemptions. If you've transferred both the ownership and registration in the same month, the abatement is for the month you transferred and the months remaining in the calendar year. Exemptions are conferred by the Legislature on particular categories of persons or property. How much do you agree with the following statements in the scale of 1, Strongly Disagree, to 5, Strongly Agree? We will use this information to improve the site. Disabled veterans approved for a Disabled Veteran (DV) plate by RMV Medical Affairs are exempt from paying certain RMV registration and/or driver's license fees. You are personally liable for the excise until the it is paid off. If the abatement is ordered by the county commissioners or ATB, you're entitled to interest at 6% on the amount refunded, from the date the excise was overpaid. Actions on late applications is solely within the assessors' discretion, which means that you can't appeal to any local or state board, agency, or official. Filing an application does not mean that collecting the excise has stopped. Mass.gov® is a registered service mark of the Commonwealth of Massachusetts. Income Tax Exemptions Military retired pay is not taxable. 10 respectively, Year before designated year of manufacture, Trains and trolleys, including trackless trolleys. Every motor vehicle and trailer registered in Massachusetts is subject to the motor vehicle excise unless exempted. Previously, the exemptions were expressly limited to veterans of World War I, World War II, the Korean War and the Viet Nam War. Visit the following sections of Massachusetts General Laws Chapter 60A: Use the abatement application form to apply for an exemption. Auto Excise Tax: Massachusetts General Law, (Chapter 60A, Section 1), provides that no excise tax shall be paid by World War II, Korean or Vietnam veterans who have lost one or both feet or both hands, or who is receiving a VA award for loss of one eye or who according to the VA has permanent impairment of vision of both eyes or who has lost both legs or both arms. It does not matter if the veteran has obtained DV plates, but he/she must be approved for them. Charitable corporations or trusts and religious corporations whose personal property is exempt under the provisions of Chapter 59, Section 5, Clauses 3 and 10. Instead, it's a percentage of the manufacturer's list price in the year of manufacture. The veteran was honorably discharged from peacetime or wartime military service. Would you like to provide additional feedback to help improve Mass.gov? The earliest that the collector may send a demand is 2 days after the excise due date. The Veterans Administration certifies that, due to military service, the veteran: b) Has permanently lost of use of at least 1 foot or hand, or, c) Has permanent impairment of vision meeting certain specifications in at least 1 eye. Certain disabled veterans who by reason of service in the U.S. armed forces have specific disabilities are eligible for motor vehicle excise exemption. Your vehicle's value for excise purposes isn't the actual purchase price or "book value" of the vehicle. The Veterans Administration, or the veteran’s discharge, documents that the veteran was held as a prisoner of war. ch. To be eligible, the veteran MUST obtain DV plates for the vehicle. What is a Statutory Exemption? Per M.G.L. DISABLED VETERANS: Eligibility letter from RMV Medical Affairs stating individual veteran is … Notified the RMV of your address change and vehicle’s place of garaging by January 1 of the excise calendar year, or within 30 days of the move if later. Would you like to provide additional feedback to help improve Mass.gov? Learn more with a Guide to Motor Vehicle Sales and Use Tax. There are a variety of state property tax exemptions in Massachusetts ranging from $400 to total exemption for qualifying veterans and family members. Designed especially for use elsewhere than on the traveled part of ways. There are two applications to choose from: You must file applications for abatement with your local board of assessors within: Whichever is later. There is no statute of limitations for motor vehicle excise bills. Who qualifies for an exemption? Uses proper collection procedures, i.e., only those consistent with state law and local policies, and, Provides acceptable customer service to excise taxpayers, including properly answering their questions, Interest (12% per year, from due date to payment date), and, Sending a demand for payment of the excise – Set locally, up to $30, Issuing a warrant to collect the excise to a deputy collector, assistant collector or other officer - $10, Sending a notice that a warrant to collect the excise has been issued to a deputy collector, assistant collector or other officer - $12, Serving the warrant to collect the excise - $17, “Marking” the taxpayer’s vehicle registration and operator’s license for non-renewal at the RMV - $20. 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