How is the Motor Excise Tax determined?
The amount of the excise is based on the value of the motor vehicle, which is based upon the manufacturers list price.

The following percentages of the manufacturer's list price are applied:
  • In the year preceding the designated year of manufacture (brand new car released before model year): 50%
  • In the designated year of manufacture: 90%
  • In the 2nd year: 60%
  • In the 3rd year: 40%
  • In the 4th year: 25%
  • In the 5th and succeeding years: 10%

Once the value of the vehicle is determined, an excise at the rate of $25 per thousand is assessed. Excises are assessed annually, on a calendar-year basis, by the assessors of the city or town in which the vehicle is garaged.

If a vehicle is registered after January 31, it is taxed for the period extending from the first day of the month in which it is registered to the end of the calendar year. For example , if a vehicle is registered on April 30, it will be taxable as of April 1, for the 9 months of the year (April through December). In no event shall the excise be assessed for less than $5 nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise to less than $5.

Show All Answers

1. What is Motor Excise Tax?
2. How is the Motor Excise Tax determined?
3. Where should I mail the motor excise payment?
4. When are the payments due for Motor Excise?
5. What if I do not receive a motor excise tax bill?
6. What if I mail in my motor excise tax payment late?
7. My vehicle’s registration and my driver license have been marked for non-renewal at the Registry of Motor Vehicles, how do I clear this at the registry?
8. Can I make partial payments on motor excise?
9. What do I do if I sell or trade my car?
10. What do I do if I move out of Winchester?
11. Am I entitled to an abatement?