If the excise is still unpaid after that time period, the collector issues a warrant to collect the excise to a deputy collector, assistant collector, or other officer, which lets the officer to collect the excise from you. The collector sends you a demand for payment of the motor vehicle excise. You are personally liable for the excise until the it is paid off. If the veteran purchases additional vehicles, sales tax must be paid for those vehicles. 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. M.G.L. Even if you did not timely file an abatement application, assessors can still grant you an abatement, but only if the excise is still outstanding. Massachusetts Resources Per M.G.L. c. 4, §7 are now eligible for the motor vehicle excise exemptions provided to veterans with certain service-connected disabilities under G.L. Massachusetts Property Tax Exemptions. Actions on late applications is solely within the assessors' discretion, which means that you can't appeal to any local or state board, agency, or official. If the assessors decline to grant you one, you must pay the excise in full and apply for abatement by right within 1 year of the payment date. Section 1: Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle Section 1. not just mailed (postmarked), on or before the due date. For information on excise tax exemptions for disabled veterans and former prisoners of war, contact: Department of Revenue, Division of Local Services 100 Cambridge Street (no walk-in service), Boston, MA 02210 or call (617) 626-2300. If the assessors decline to grant you one, you must pay the excise in full and apply for abatement by right within 1 year of the payment date. Tax Exemptions . 3 and Cl. Thank you for your service. However, if you've been granted an exemption for a particular vehicle for an excise calendar year, you may receive an exemption for an excise assessed for that same excise calendar year, on another vehicle you bought or leased later in the year, if you: Assessors may grant you an exemption on a second vehicle for the remainder of the excise calendar year as a continuation of the annual exemption as follows: You can reduce the excise you have paid by filing an abatement application. To learn more visit, Massachusetts General Laws Chapter 60A Section 1:Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle. If you own any motor vehicle that has been registered for less than a full calendar year, you will pay the excise based on the entire month when you registered that vehicle, as well as for the remaining months of the year. Once the total interest and costs owed is more than $15, however, the collector cannot waive any interest or costs for any reason. The Veterans Administration certifies that, due to military service, the veteran: b) Has permanently lost of use of at least 1 foot or hand, or, c) Has permanent impairment of vision meeting certain specifications in at least 1 eye. in the scale of 1, Strongly Disagree, to 5, Strongly Agree, Professional Training & Career Development, tax on motor vehicles; assessment and levy; exemptions; abatement for theft of, Section 2A: Nonpayment of taxes; collection; nonrenewal of driver's license and vehicle registration, Section 35: Actions against delinquent taxpayers, Section 93: Money due taxpayer from municipalities; withholding for delinquent taxes, M.G.L. Applications must be filed annually with the local assessors. Per M.G.L. 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