Motor Vehicle Excise Exemptions

Motor vehicles owned and registered by the following individuals or organizations are exempt from motor vehicle excise:

  • The Commonwealth or any political subdivision thereof;
  • Charitable corporations or trusts and religious corporations whose personal property is exempt under the provisions of Chapter 59, Section 5, Clauses 3 and 10 and possessing a tax exempt identification number;
  • Charitable organizations or non-degree granting institutions who lease motor vehicles for a full calendar year;
  • Lessors engaged in the business of leasing motor vehicles registered in their name and leased for a full calendar year to a charitable organization, other than a degree granting or diploma awarding institution, whose personal property is exempt from taxation under Chapter 59, Section 5, Clause 3;
  • A single motor vehicle owned and registered for the personal, non-commercial use of the following persons is exempt from motor vehicle excise (after providing the Assessor with the exemption application completed by a physician) :
    • World War I, World War ll, Korean or Vietnam veterans who have a service connected disability as certified by the Veteran's Administration, of permanent loss of use of one or both feet, or one or both hands, or permanent impairment of vision of one or both eyes;
    • Non-veterans who have suffered loss or permanent loss of use of both legs or both arms, or, permanent impairment of vision of both eyes;
  • Vehicles registered by former prisoners of any war, in which the U.S. has been engaged. Proof must be furnished from the Veterans Administration or it should appear on the veteran's discharge papers;
  • Full-time military personnel stationed in Massachusetts, but who have a permanent residency in another state (a letter from the Commanding Officer stating legal place of domicile is required).

Once any of these exemptions is allowed, required documentation must be updated every 5 years and a motor vehicle excise exemption application must be filed annually.