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 |
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Vehicle Sold or Traded |
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Vehicle Stolen or Total Loss |
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Vehicle Repossessed |
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Vehicle Junked |
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Vehicle Returned (Lemon Law) |
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Moved from Freetown before January 1 of tax year |
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Moved from Massachusetts |
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Exemption |
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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.