Excise Tax - Motor Vehicle & Boat

Motor Vehicle Excise

Massachusetts law requires that you pay a tax on registered motor vehicles or trailers. The motor vehicle excise is a tax assessed on owners of all registered motor vehicles for the privilege of registration. Motor vehicles include motorcycles, cars, buses, Motor Homes, off-road vehicles, and trucks. Motor Vehicle Excise taxes run on a Calendar Year (January through December).

Motor Vehicle Excise - MGL Chapter 60A

The Tax Rate is $25 per thousand dollars of value.

Tax Year Cycle: January 1 to December 31.

Valuation is based on a percentage of the factory list price new, established by the manufacturer for the year of manufacture as follows:

  • 50% - In the year preceding the designated year of manufacture
  • 90% - In the year of manufacture
  • 60% - In the 2nd year
  • 40% - In the 3rd year
  • 25% - In the 4th year
  • 10% - In the 5th and succeeding years

All Motor Vehicle Excise Tax bills are due in full on or before the 30th day after issuance

See more information on motor vehicle excise.

Boat Excise

The boat excise tax is imposed for the privilege of using the waterways of the Commonwealth of Massachusetts.

If you own a boat and it is habitually situated, moored or docked in Truro, you need to pay annual taxes known as Boat Excise. This is in addition to any Mooring or Waterway fees by the Town of Truro, etc. We obtain information from multiple sources when producing the Boat Excise Bills. Boat Excise Tax runs on the Fiscal Year of July 1 to June 30. Bills are usually sent out in December or January of the FY.

Some commercial vessels are exempt from taxation. Please contact the Assessor's Office for more information. The first step to an Abatement for Boat Excise as a Commercial Fisherman is completing the Abatement form along with a copy of your Commercial Fishing License and your most recent Tax return (with confidential information redacted) with the Assessing Department indicating Commercial Fishing as your primary occupation.

Boat Excise Valuation Schedule

Vessels are taxed according to the following schedule based on Age and Length. Taxes are $10 per thousand dollars of valuation.

Length of VesselUnder 4 Years of Age4 to 6 Years of Age7 or More Years of Age

Under 16 feet

No Tax

No Tax

No Tax

16 feet, but less than 17.5 feet

$1,500

No Tax

No Tax

17.5 feet, but less than 20 feet

$3,000

$2,000

$1,500

20 feet, but less than 22.5 feet

$5,000

$3,300

$2,500

22.5 feet, but less than 25 feet

$7,500

$5,000

$3,800

25 feet, but less than 27.5 feet

$10,500

$7,000

$5,300

27.5 feet, but less than 30 feet

$14,000

$9,300

$7,000

30 feet, but less than 35 feet

$18,500

$12,300

$9,300

35 feet, but less than 40 feet

$24,000

$16,000

$12,000

40 feet, but less than 50 feet

$31,500

$21,000

$15,800

50 feet, but less than 60 feet

$41,000

$27,300

$20,500

60 feet or longer

$50,000

$33,000

$24,800