This month's Ask DLS features frequently asked questions concerning veterans and military personnel and the motor vehicle excise exemption. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
What are the qualifications for a veteran to receive a Motor Vehicle Excise Exemption?
Under G.L. c. 60A, § 1, veterans who are blind or disabled qualify for a motor vehicle excise exemption as long as they meet the following requirements: (1) the individual must be a veteran as defined in Chapter 4 Section 7 of the General Laws, and (2) the veteran is disabled from that service according to one of the following standards:
- suffered loss or permanent loss of use of one or both feet,
- suffered loss or permanent loss of use of one or both hands, or
- received a statutory award from the Veterans Administration because of loss or permanent loss of use of one or both eyes OR
The Medical Advisory Board (MAB) within the RMV has determined the veteran has a permanent service-connected disability. The MAB determination is evidenced by (a) a disabled veteran (DV) plate or (b) MAB letter notifying the veteran of its determination. See Bulletin 2015-01B, Motor Vehicle Excise Exemptions for Veterans – Revised Registry of Motor Vehicle Procedure.
It is important to note that these standards are narrower than those required for veterans to receive property tax exemptions. If a veteran qualifies for a property tax exemption, it does not necessarily mean they qualify for a motor vehicle excise exemption as well.
How can a qualified veteran apply for the Motor Vehicle Excise Exemption?
After receiving certification from the Veterans Administration or a MAB determination letter, the veteran can (1) apply to the assessors within three years of the due date of the excise on that vehicle, or one year of the date it was paid, whichever is later, and (2) provide the assessors with a copy of the certification from the Veterans Administration or MAB determination letter. See Bulletin 2015-01B, Motor Vehicle Excise Exemptions for Veterans – Revised Registry of Motor Vehicle Procedure.
It is important to note that there is no fixed qualification date for motor vehicle excise exemptions. If the veteran received their MAB determination letter sometime within a calendar year, they would still receive the exemption beginning in that excise calendar year.
Do former prisoners of war and their surviving spouses always qualify for a Motor Vehicle Excise Exemption?
No. This is a local option exemption, and acceptance by the city or town requires approval of the legislative body subject to local charter. The exemption takes effect the January 1 after the calendar year the acceptance is voted.
If the city or town has accepted the local option, what must the former prisoner of war or their surviving spouse submit to the Board of Assessors?
They must submit documents from the Veterans Administration or the veterans discharge documents that note that the veteran was held as a prisoner of war.
It’s important to note that whether the individual qualifies is contingent on whether they meet these standards. It is not contingent on whether they have or qualify for a prisoner of war plate under RMV regulations. Additionally, a surviving spouse can also receive the exemption until remarriage.
Do currently serving military personnel qualify for the Motor Vehicle Excise Exemption?
Yes, they qualify in two scenarios.
- Members of the United States military, including members of the National Guard or reserves, who are Massachusetts domiciliaries are exempt from the motor vehicle excise if the service member is on active military duty outside Massachusetts for at least 180 continuous days during the excise calendar year. If the service member is wounded or killed in an armed conflict, the 180-day limitation does not apply.
- Additionally, under Federal Law, military personnel who are not Massachusetts domiciliaries qualify for the exemption if the commanding officer of the service member certifies they are a domiciliary of a different state and is stationed in Massachusetts or elsewhere due to military orders. 50 U.S.C. App. §§ 4001(a)(1) and (d), Federal Servicemembers Civil Relief Act.
Do the spouses of military personnel qualify for the exemption?
Yes, in the case of non-domiciliary military personnel, federal law provides that their spouses can qualify for the exemption as long as the spouse is domiciled in the same state as the service person and is in Massachusetts solely to reside with the service person.
This is not the same standard under State law for domiciliary military personnel. In that case, the vehicle must be owned and registered by or leased to the service member in the service member’s name or jointly in the name of the member and member’s spouse.
Does a leased vehicle qualify for the Motor Vehicle Excise Exemption?
State law differs from federal law.
- For blind and disabled veterans, the vehicle must be owned and registered or leased for the veteran’s personal, non-business use. A veteran who qualifies and owns more than one vehicle may have the exemption applied to the vehicle of choice.
- For former prisoners of war and their surviving spouses, the vehicle must be owned and registered or leased for their personal, non-business use by the veteran or their surviving spouse.
- For domiciliary military personnel, the vehicle must be owned and registered by or leased to the service member in the service member’s name or jointly in the name of the member and member’s spouse for a non-business use.
- However, for non-domiciliary military personnel, federal law provides the vehicles must be owned and registered, not leased, by military personnel or must be owned and registered by the service person’s spouse, if the spouse is domiciled in the same state as the service person and is in Massachusetts solely to reside with the service person, for a non-business use.
If the veteran, surviving spouse or military personnel has more than one vehicle, does the exemption apply to all vehicles?
For non-domiciliary military personnel and their spouses, federal law extends the exemption to all vehicles that are not used in a business or trade. 50 U.S.C. App. §§ 4001(d)(3).
However, under state statute, an applicant who owns or leases more than one vehicle may select the vehicle for which the exemption will apply for the excise calendar year. Blind and disabled veterans, prisoners of war and their surviving spouses, and domiciliary military personnel can receive the exemption on one vehicle of choice not used for business.
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Editor: Dan Bertrand
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| Date published: | May 2, 2024 |
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