Pursuant to Ch. 60A of the Massachusetts General Laws, every motor vehicle and trailer registered in the Commonwealth is subject to the motor vehicle excise tax unless expressly exempted. The motor vehicle excise tax is imposed for the privilege of registering a motor vehicle. Registering a motor vehicle in Massachusetts automatically triggers the assessment of the excise.
Motor Vehicle Excise tax bills are issued on a calendar-year basis. The bill is owed to the Town where the car was garaged as of January 1. The address of the registrant is based upon the registration address provided by the owner to the Registry of Motor Vehicles.
Vehicles registered for a portion of a calendar year are eligible for proration based upon whole months. For new registrations, this occurs automatically. For canceled or changed registrations, it is up to the owner to notify the Assessor's Office. Once issued, a bill cannot be abated below $5.00.
If you feel you are entitled to an abatement, please pay your bill first and then submit the following to the Assessor's Office:
- Proof of what happened to the vehicle and license plate. Information on acceptable documentation
- Completed Motor Vehicle Excise Abatement Application
You may submit your application and supporting documents by Mail to: Town of Lexington, Assessor's Office, 1625 Massachusetts Ave, Lexington, MA 02420 or EMAIL to: email@example.com
Please do not ignore your bill even if you have moved from Lexington or Massachusetts, or SOLD, TRADED or otherwise disposed of the vehicle.
Filing an abatement does not stay the collection of your excise. Failure to pay the excise when due may subject you to interest, charges and collection action, including non-renewal of your registration and driver's license.
All payments must be submitted to the Tax Collector's Office. Payments may also be made online.