How is excise tax determined?

The amount of the excise is determined on the value of the motor vehicle that is based upon the manufacturer's list price. Various percentages of the manufacturer's list price are applied. The formula is as follows:

  • In the year preceding the designated year of manufacture (brand new car released before model year), 50%
  • In the designated year of manufacture, 90%
  • In the second year, 60%
  • In the third year, 40%
  • In the fourth year, 25%
  • In the fifth and succeeding years, 10%

For more information, contact the Assessor at 978-620-3190.

Show All Answers

1. What is motor vehicle excise?
2. How is excise tax determined?
3. Who collects the motor vehicle excise?
4. When is payment due?
5. What happens if my payment is late?
6. What if I sold my car?
7. What if I've moved out of Massachusetts and / or Lawrence?
8. Can I get an abatement on my motor vehicle excise?
9. Under what circumstances might a motor vehicle excise abatement be warranted?
10. How does non-payment of motor vehicle excise affect license and registration?
11. What if I traded my car?
12. What if my car stolen?
13. Am I eligible for exemptions?
14. Where can I get more information about motor vehicle excise?