Motor Vehicle Excise Tax is assessed on a calendar year basis (January-December). The valuation of the 

vehicle is determined by the Department of Motor Vehicles using the manufacturer’s recommended retail price 

when new multiplied by the applicable percentage:


  • In the year preceding the year of manufacture: 50%

  • In the year of manufacture: 90%

  • In the second year: 60%

  • In the third year: 40%

  • In the fourth year: 25%

  • In the fifth and succeeding years: 10%


Excise tax rate is $25.00 per thousand of valuation. Excise taxes are prorated on a monthly basis. The annual 

excise due on a vehicle registered after January 1 will be reduced by one-twelfth of the full year’s excise for 

every month prior to the month in which the vehicle was registered. The minimum an excise bill may be is 



Abatements are available if during a calendar year ownership of a motor vehicle is transferred by sale or 

otherwise and the registration is cancelled or transferred to another vehicle. Both actions are necessary to 

qualify for an abatement. Abatements may be requested up three years following the year to which the excise 



Proof of ownership transfer and registration cancellation or transfer will be requested. The minimum an 

abatement may be is $5.00.