Available Exemptions
There are several exemptions from Motor Vehicle Excise Tax:
- A handicapped nonveteran who has the loss or permanent loss of use of both arms, both legs or is blind in both eyes, who can provide a doctor’s letter to the Board of Assessors can apply for an exemption from the tax. These persons may or may not have a handicap plate, It is not the plate that provides the exemption, it is the person’s condition.
- A disabled veteran who has a service connected loss or permanent loss of use of 1 or both arms, or 1 or both legs or is blind in 1 or both eyes, can apply for the exemption. A letter or certificate from the VA is necessary for documentation. In this case, the veteran may or may not have a disabled veteran’s plate. It is their condition that provides for the exemption. This exemption is limited to 1 motor vehicle owned and registered for personal, non-commercial purposes.
- Another exemption pertaining to veterans is for certain disabled veterans. The Registry of Motor Vehicles has a Medical Advisory Board who, upon application by a veteran, will determine if they have a condition, other than those noted above, that they feel warrants a disabled veteran’s plate be issued. The veteran does not have to have a disabled veteran’s plate in order to obtain the exemption but must have the decision of the Medical Advisory Board stating the veteran is qualified for 1. This exemption is limited to 1 motor vehicle owned and registered by the veteran for personal, non-commercial purposes.
- If a serviceman is legally domiciled in a state other than Massachusetts, but is stationed in Massachusetts, and has a vehicle registered, their motor vehicle excise tax bill can be abated. They will have to provide a letter from the commanding officer indicating the state of the legal domicile.
All exemptions shall be for only 1 vehicle owned and registered by the person seeking the exemption and shall be for personal and non-commercial purposes.