Motor Vehicle Excise Abatement Application

Name(s) (as shown on bill)

Telephone No.

Email(Required)

Address (as shown on bill) No.

Address Street

Address City/Town

Address Zip Code

Mailing address (if different) No.

Mailing Street

Mailing City/Town

Mailing Zip Code

BILL INFORMATION. Complete using information as it appears on tax bill.

Tax year

Plate registration number

Tax Date

Vehicle identification number

Issue date

Vehicle year

Bill number

Make & Model

Signature (Subscribed under the penalties of perjury)(Required)

Date

REASON(S) ABATEMENT SOUGHT. Check reason(s) you are applying and provide the specified documentation.

Vehicle sold or traded

Vehicle stolen or total loss

Vehicle repossessed

Vehicle junked

Vehicle returned (Lemon Law)

Moved from billing city/town before January 1 of tax year

Moved from Massachusetts

Exemption

Other

Date of move from city

Date of move from state

Exemption Type

Explaination of other

Please provide Bill of sale and plate return receipt from Registry of Motor Vehicles (RMV) or new registration form if plate transferred to another vehicle

Please provide Police report or insurance settlement letter and plate return receipt, C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration form

Please provide Notice from lienholder and plate return receipt, C-19 Form or new registration form

Please provide Receipt from junk yard and plate return receipt, C-19 Form or new registration form

Please provide Letter from dealer certifying return and plate return receipt or new registration form

Please provide Proof of residency before January 1 of tax year of bill (e.g., utility bill, voter registration, lease) and proof RMV was notified before January 1 of address change for registration NOTE: You are not entitled to an abatement if you moved to another Massachusetts city or town during the same calendar year of the excise tax. 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.

Please provide Registration from new state or country

Please provide Documentation establishing qualifications

Please provide required documentation(Required)

Max. file size: 50 MB.

Please provide Relevant documentation

INFORMATION ABOUT YOUR MOTOR VEHICLE EXCISE

MOTOR VEHICLE EXCISE. You must pay an excise tax for any calendar year you own and register a motor vehicle in Massachusetts. The excise is assessed as of January 1, or the first day of the month the vehicle is registered if registered after January 1. Bills are issued by the city or town where you reside or have your principal place of business based on Registry of Motor Vehicle registration records as of that assessment date. The excise valuation is a percentage of the manufacturer's recommended list price of the vehicle when new (not the sales price or current market value). The percentages are: 50% for the calendar year before the model year, 90% for the model year, 60% for the second year, 40% for the third year, 25% for the fourth year, and 10% for the fifth and following years. Excises for vehicles registered after January 1 are pro-rated by the number of months in the calendar year the vehicle is registered.

ABATEMENTS. You may be entitled to an abatement (or a refund if the excise has been paid) if the vehicle is valued at more than the percentage of manufacturer's list price that applies for the calendar year. Abatements may also be granted if you do any of the following during the same calendar year: (1) transfer ownership of the vehicle, (2) move out of Massachusetts, (3) re-register the vehicle, or (4) report the theft of the vehicle. Abatements for those reasons may also require you to cancel or transfer the registration, report the plate lost or stolen, or take other action in that year. 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 same calendar year. Abatements are pro-rated by the number of months in the calendar year after the month the last eligibility requirement takes place. No excise may be reduced to less than $5.00. No abatement or refund of less than $5.00 may be made.

DEADLINE. Your abatement application must be received by the board of assessors within three years after the excise was due, or or one year after the excise was paid, whichever is later. To preserve your right to an abatement and 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.

PAYMENT. Filing an application does not stay the collection of your excise. Failure to pay the excise when due may subject you to interest, charges and collection action, including non-renewal of your registration and driver's license. To avoid any collection charges or action , you must pay the excise in full within 30 days of the bill's issue date. You will receive a refund if an abatement is granted.

DISPOSITION. The assessors have 3 months from the application filing date to act unless you agree in writing to their request to extend the action period for a specific time. If the assessors do not act on your application within the original or extended period, it is deemed denied . You will be notified in writing If an abatement has been granted or denied.

CONTACT THE ASSESSORS' OFFICE IF YOU HAVE ANY QUESTIONS ABOUT YOUR EXCISE BILL OR ABATEMENT RIGHTS