Who qualifies for an exemption?
M.G.L. Chapter 60A, Section 1 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. For ex-prisoners of war and their unmarried surviving spouses, the law allowing the exemption for the motor vehicle excise must be accepted by the city or town to be applicable. Those listed below qualify for an exemption.
Blind: Permanent impairment of vision in both eyes. Must own and register for their own personal use.
Must submit a certificate from the Commission of the Blind.
Handicapped: Must suffer either the loss of or the permanent loss of use of both arms or both legs.
A letter from physician must be submitted. If exemption is sought due to loss of use of limbs, the letter must state that it is a permanent loss. Vehicle must be owned and registered by handicapped person.
Note: A handicapped person who owns a vehicle jointly, satisfies the ownership requirement for a full exemption. However, only one vehicle will be exempted per year.
Veterans: Must suffer either the loss of or the permanent loss of use of one foot, one hand, one eye or permanent impairment of vision in both eyes. A certificate from the Veterans' Administration must be furnished. The vehicle must be owned and registered in the name of the veteran.
Prisoner of War: Any U.S. Military former Prisoner of War who registers a vehicle with a P.O.W. license plate.
Non-Domiciliary Servicemen: Servicemen assigned to Massachusetts by the Armed Forces.
Vehicle must be registered in his/her name. Must submit a letter from either a commanding or personnel officer stating that he/she is a non-domiciliary assigned to Massachusetts. Must be assigned in Massachusetts at the time of registration.
Please contact the Assessor’s Office at (978) 671-0971 for further details on eligibility.

Information from M.G.L. Chapter 60A Section 1

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1. What is motor vehicle excise tax?
2. Who must pay?
3. What is the rate?
4. How are vehicles valued?
5. How is the tax determined?
6. Can I get an abatement?
7. Who qualifies for an abatement?
8. How are abatements figured?
9. Who qualifies for an exemption?
10. Where must I file for an abatement?
11. When is payment due?
12. What happens if my payment is late?
13. How does non-payment of motor vehicle excise affect license and registration?