Are there any exemptions from the motor vehicle excise?

An exemption may be granted if the motor vehicle is owned and registered by the following entities:

• The Commonwealth or any of its political subdivisions;
• Charitable corporations or charitable trusts and religious organizations whose personal property is exempt under M.G.L. Ch. 59 Sec. 5 Cl. 3 and Cl. 10 respectively;
• Lessors engaged in the business of leasing motor vehicles, if the vehicle is leased for a full calendar year to a charitable organization, other than a degree granting or diploma awarding institution;
• Vehicles operated with special plates and owned or controlled by manufacturers, farmers or dealers (Section 5 plates);
• Handicapped veterans with a wartime service connected disability as determined by Veterans Affairs who have lost, or lost the permanent use of, one or both feet, one or both hands, or the sight of one or both eyes;
• Handicapped non-veterans who have lost, or lost the permanent use of, both legs or both arms or the sight of both eyes; (the exemption for handicapped veterans and non-veterans applies to not more than one motor vehicle owned and registered for the personal non-commercial use of such veteran or person).

The abatement application form is used to apply for an exemption, and likewise must be filed with the assessors within 3 years after the date the excise was due, or 1 year after the excise was paid, whichever is later.  Supporting documentation is required when submitting the abatement application.