Motor Vehicle Excise Abatement Application

From the "Motor Vehicle Excise Information" guide offered by the Office of the Secretary of the Commonwealth:

Under MGL Chapter 60A, all Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise. Also, under MGL Chapter 59, Section 2, it is important to note that every motor vehicle, whether registered or not, is subject to taxation, either as excise or personal property, for the privilege of road use, whether actual or future. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.

Reasons for Applying for an Abatement

Reason

Documentation Required

Vehicle Sold or Traded
  • Bill of sale, and 
  • Plate return receipt from Registry of Motor Vehicles (RMV) or new registration form if plate transferred to another vehicle.
Vehicle Stolen or Total Loss
  • Police report (if stolen) or insurance settlement letter (if totalled), and 
  • Plate return receipt from Registry of Motor Vehicles (RMV), C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form
Vehicle Repossessed
  • Notice from lienholder, and
  • Plate return receipt from Registry of Motor Vehicles (RMV), C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form
Vehicle Junked
  • Receipt from junk yard, and
  • Plate return receipt from Registry of Motor Vehicles (RMV), C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form
Vehicle Returned (Lemon Law)
  • Receipt from dealer acknowledging return, and 
  • Plate return receipt from Registry of Motor Vehicles (RMV) or new registration form if plate transferred to another vehicle.
Moved from Freetown before January 1 of tax year
  • Proof of residency in new municipality before January 1 of tax year of bill (e.g., utility bill, voter registration, lease, etc), and
  • Proof RMV was notified of address change for registration before January 1 of tax bill
    Note: You must notify the RMV within 30 days of moving and before January 1 to be billed by your new city or town next year
Moved from Massachusetts
  • Proof of registration from new state/country
Exemption
  • Documentation establishing qualification for exemption.  The online form will not work for this option; please e-mail your information directly to assessors@freetownma.gov.

How to Apply for an Abatement

To apply for an abatement (or refund if excise has been paid), complete this form, below, and provide the specified documentation.

Abatement applications must be received by the assessors within three years after the excise was due, or one year after the excise was paid, whichever is later. To preserve your right to appeal, you must file on time. By law, assessors may only act on late applications in limited circumstances where the excise is still unpaid and their decision in those cases is final.

Filing an application does not stay the collection of your excise bill. To avoid interest, charges and collection action, including non-renewal of your registration, you must pay the bill in full within 30 days of its issue date. You will receive a refund if an abatement is granted.

Note: You are not entitled to an abatement if you (1) cancel your registration and retain ownership of the vehicle, or (2) move to another Massachusetts city or town, during the calendar year. No excise may be reduced to less than $5.00. No abatement or refund of less than $5.00 may be made.

Bill Information

As shown on bill
As shown on bill
If different than address on bill
Year of bill
Select reason for application. Please see above for documentation required for each reason.
Please explain the exemption you qualify for and include any relevant documentation. If you have questions on exemptions, please contact the office.
Please explain circumstances and include relevant documentation

Required Documentation

Please upload any documentation required. Multiple upload fields are provided for your convenience, though you may not need all of them.

Documentation can also be emailed to assessors@freetownma.gov.

The Assessors office needs the following documentation to process this abatement application:
  • Bill of Sale, and
  • Plate return receipt from Registry of Motor Vehicles (RMV) or new registration form if plate transferred to another vehicle
The Assessors office needs the following documentation to process this abatement application:
  • Police report or insurance settlement letter, and
  • Plate return receipt from Registry of Motor Vehicles (RMV), C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form
The Assessors office needs the following documentation to process this abatement application:
  • Notice from lienholder, and
  • Plate return receipt from Registry of Motor Vehicles (RMV), C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form
The Assessors office needs the following documentation to process this abatement application:
  • Proof of residency in new municipality before January 1 of tax year of bill (e.g., utility bill, voter registration, lease, etc), and
  • Proof RMV was notified of address change for registration before January 1 of tax bill
The Assessors office needs the following documentation to process this abatement application:
  • Proof of registration from new state/country
The Assessors office needs the following documentation to process this abatement application:
  • Receipt from junk yard, and
  • Plate return receipt from Registry of Motor Vehicles (RMV), C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form
The Assessors office needs the following documentation to process this abatement application:
  • Letter from dealer certifying return, and
  • Plate return receipt from Registry of Motor Vehicles (RMV), or new registration form
Please utilize this upload field to provide documentation of the disposition of the license plate (return receipt, registration of new vehicle if transferred, C-19 Form, etc.)
Files must be less than 5 MB.
Allowed file types: gif jpg jpeg png pdf.

  

Please utilize this field to provide documentation of the disposition of the vehicle (bill of sale, trade-in agreement, police report, insurance settlement letter, notice from lienholder, junk yard receipt, dealer return acknowledgement, etc.).
Files must be less than 5 MB.
Allowed file types: gif jpg jpeg png pdf.

Applicant Contact Information

E-mail confirmation will be sent to this address. Once approved, abatement receipt will also be sent to this address.
Any additional necessary information.

If you have any issues with this form, please email assessors@freetownma.gov. A downloadable application that can be found here.