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1. Who should file excise tax abatement?

Abatements should be filed for the following reasons: vehicle overvaluation; vehicle is stolen; sale of vehicle with proof of cancellation of registration; transfer of license plates to another vehicle with proof of transfer; owner moved, registered vehicle in another state, cancelled registration in Massachusetts; or subsequent registration of the same vehicle in the same year by the same person.

2. When should I file an excise abatement application?

Application for abatement or refund must be filed with the Board of Assessors in writing on an approved form on or before December 31 of the year following the year that the excise is assessed.

3. Where can I get an application for abatement of motor vehicle?

You may get an "Application for Abatement of Motor Vehicle," State Tax Form 126 from the Assessors' Office or by visiting the Massachusetts Department of Revenue's website.

4. Should I pay the excise before filing an abatement application?

It is not necessary to pay the excise bill before filing abatement. However, an owner risks incurring late fees and penalties if an abatement is not granted or if the abatement is not processed before the excise due date.

5. What if the excise abatement is denied?

If the application for abatement is denied at the local level or if a decision is not made within three months of filing, the denial can be appealed to the State Appellate Tax Board. No abatement can reduce a tax to less than $5 and no abatement less than $5 will be granted.

6. What if I move to another Massachusetts community?

If a motor vehicle owner moves to another Massachusetts' community and has not paid an excise tax for the current year, they should immediately notify the assessors of their new address. The owner must pay the excise to the city or town in which they live on January 1.

7. What if I move to another state?

If a motor vehicle owner moves out of Massachusetts and registers their vehicle in another state and cancels their Massachusetts registration or does not renew their Massachusetts registration, they can file an application for the portion of the year after the registration was cancelled. It is necessary for the person who moved out of state to cancel the registration in Massachusetts and obtain a plate return receipt.

8. What if I sell my vehicle?

If an excise bill is received for a vehicle or trailer which has been sold, the seller must return the plate(s) to the registry of Motor Vehicles, and get a plate return receipt. You must then file an abatement application along with the plate return receipt.

9. What if I transfer my plates to another vehicle?

In order to receive an abatement of a motor vehicle excise when the plates have been transferred to another vehicle, the taxpayer must now establish that a transfer has occurred by sale, trade, or otherwise, and the certificate of plates has been transferred to another vehicle.

10. What if my vehicle is traded?

The abatement application for a vehicle, which was traded, must be filed along with a copy of the registration for the new vehicle. The registration contains the date of transfer. The bill on the trade-in vehicle is prorated back to the last day of the month prior to the one in which the vehicle's registration was cancelled. The excise bill on the new vehicle will be prorated as of the beginning of the month in which the vehicle was registered.

11. What if my vehicle is stolen?

If the vehicle is stolen and not recovered within 30 days, the owner will be entitled to abatement, if the theft of the vehicle was reported to the local police within 48 hours of discovery of the theft. After 30 days, the owner must surrender the certificate of registration and obtain a certificate from the Registry of Motor Vehicles. This certificate and the local police report of the theft should be presented to the board of Assessors for abatement. The board will adjust the bill and grant abatement for the remaining portion of the year. If the motor vehicle is subsequently recovered and re-registered, another excise bill will be issued for the remainder of the year.