Excise Tax
Excise tax is a tax that is levied on a specific good or service. In Massachusetts the assessor oversees annual excise taxes on motor vehicles and boats, and determines what tax you need to pay based on the value of your motor vehicle or boat.
Quick Access - Forms and Requests
Quick Access - Forms and Requests
Motor Vehicle Excise Abatement Application
Boat Excise Abatement Application
Quick Access - Forms and Requests
Motor Vehicle Excise Abatement Application
Boat Excise Abatement Application
Motor Vehicle Excise Tax
All Massachusetts residents who own and operate a motor vehicle must pay an annual motor vehicle excise tax. The city or town in which the vehicle is principally garaged is responsible for levying the tax. Motor vehicle excise tax bills are created from vehicle registration data collected and sent to the assessors by the Registry of Motor Vehicles (RMV); the City of Quincy does not generate the registry file.
How is my excise tax bill calculated?
Each motor vehicle is levied at a tax rate of $25 per $1,000 of value. The value of the vehicle is determined by the state using a formula that considers the manufacturer’s list price for vehicles in their year of manufacture and the age of the vehicle. The state formula is as follows:
• In the year preceding the designated year of manufacture: 50% of the list price;
• In the designated year of manufacture: 90% of the list price;
• In the second year: 60% of the list price;
• In the third year: 40% of the list price;
• In the fourth year: 25% of the list price;
• In the fifth and succeeding years: 10% of the list price.
• In the year preceding the designated year of manufacture: 50% of the list price;
• In the designated year of manufacture: 90% of the list price;
• In the second year: 60% of the list price;
• In the third year: 40% of the list price;
• In the fourth year: 25% of the list price;
• In the fifth and succeeding years: 10% of the list price.
When are motor vehicle excise bills sent?
Motor vehicle excise bills are generally sent in February, but when a person first buys a car or moves into the state during the year, they receive their first excise tax bill a few months after the car is registered. This bill is pro-rated for the portion of the year that the person owns and operates the vehicle the first year in Massachusetts.
If you do not receive a bill, please contact the City’s Collector’s Office at 617-376-1085. According to Massachusetts General Law Chapter 60A, Section 2, a person is still liable for the excise tax plus any interest charges and penalties that accrue, even if they do not receive their bill. Therefore, the owner needs to contact the City in the event that a bill is not received or forwarded from a former address.
If I move or replace my car, what do I need to do?
Where you live on January 1 of each year dictates where your bill will be sent.
1. If you move after that date, you must contact the tax collector in the community you’re moving from to make sure you get that year’s bill.
2. If you no longer own your vehicle or moved out of state, you can find abatement information online at www.quincyma.gov under the Assessor homepage.
1. If you move after that date, you must contact the tax collector in the community you’re moving from to make sure you get that year’s bill.
2. If you no longer own your vehicle or moved out of state, you can find abatement information online at www.quincyma.gov under the Assessor homepage.
What are the penalties for late payment or for not paying my excise bill?
Interest will accrue at an annual rate of 12% from the day after the due date if the excise tax bill is not paid within thirty days of issuance. Additional fees may also be charged on unpaid excise bills. If the bill is not paid within a year of issue, the City will notify the Registry of Motor Vehicles and the owner will be unable to renew the car’s registration and/or renew a driver’s license until the bill has been paid.
Motor Vehicle Excise Abatement
You may file an abatement if you don’t agree with your motor vehicle excise tax. As motor vehicle excises are paid for an entire year as of January 1 of a calendar year, an abatement can reduce your taxes on a pro-rated basis based on the number of months the tax should have no longer applied. For example, if you paid your 2024 motor vehicle excise tax bill of 100 dollars, but sold your vehicle in June of 2024, you would be entitled to a $50 abatement.
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For Motor Vehicle Excise in-depth, you can go to page 26 of Understanding Your Taxes Brochure and read more about Excise Tax Bills and Abatements.
Boat Excise Tax
The boat excise tax is an annual tax paid by all boat owners for the privilege of using the City’s waterways. If you own or moor a boat in Quincy, you must pay an excise tax each year. The Massachusetts Environmental Police (MEP) provides a list of boat owners registered in Quincy the previous year, which Quincy uses to determine who pays a boat excise tax.
When is the boat excise bill sent?
Bills for fiscal year 2025 are determined as of July 1, 2024 for the previous boating season. Bills may be sent out as early as September 1, 2024 but generally, bills are sent out no earlier than April 1, 2025 and no later than May 1, 2025. Once received, the owner has sixty days to pay their bill from the issue date.
What are the penalties for late payment or for neglecting to pay the excise bill?
Failure to pay the excise when due may subject you to interest, collection costs, and penalties. The penalty is $20.00, or 20% of the excise, whichever is greater, plus a penalty of 12% per annum until the bill is paid. You must also show proof that you’ve paid your most recent excise bill to receive a mooring permit. Mooring without a mooring permit may result in an assessed penalty of $50/day until your excise bill is paid and you are able to obtain a mooring permit.
Abatement
A boat excise tax abatement may apply if:
• Your boat was traded, stolen, sold, or junked;
• You moored your boat in another city or town;
• Your boat is only temporarily moored in Quincy;
• The boat is owned by the commonwealth;
• The boat is used for commercial fishing or trading purposes.
• Your boat was traded, stolen, sold, or junked;
• You moored your boat in another city or town;
• Your boat is only temporarily moored in Quincy;
• The boat is owned by the commonwealth;
• The boat is used for commercial fishing or trading purposes.
For Boat Excise in-depth, you can go to page 30 of Understanding Your Taxes Brochure and read more about excise tax bills and how the boat excise tax is calculated.
OTHER QUESTIONS
For Motor Vehicle and Boat Excise questions and abatements, please contact Ruth Nolan at (617) 376-1179 or message us.