SECTION 1. Section 1 of chapter 60A of the General Laws, as appearing in the 2006 edition, is hereby further amended by inserting after the sixth paragraph, the following paragraph:—The excise imposed by this section shall not apply to a motor vehicle owned and registered by a person 65 years of age or older. This exemption shall apply to not more than one motor vehicle owned and registered for the personal, noncommercial use of such person. After the assessors have allowed an exemption under this paragraph no further evidence of the existence of the facts required by this paragraph shall be required in any subsequent year in the city or town in which the exemption has been so allowed.
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