Who qualifies for an abatement?
Basically, what did you do with the plate and with the car?
You may qualify for an abatement when:

  • a vehicle is sold, traded or junked.

  • If an excise bill is received for a vehicle or trailer which has been sold, junked or traded the seller must show documentation that the plates have been returned to the Registry of Motor Vehicles, or online OR new registration if plates have been transferred.
    Plus Bill of Sale, Purchase and Sale contract showing that you sold/traded in that vehicle. (Please be sure that the VIN # and new owner is evident) or Junk Yard Receipt. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill.
    NOTE: It is important to remember that the bill for a vehicle you no longer own should not be ignored.

  • a vehicle is totaled;

  • If an excise bill is received for a vehicle or trailer which was totaled. Documents needed: Insurance Company Settlement letter (Please be sure that the VIN # is evident) and new registration or Cancelled plate return receipt. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill.
    NOTE: It is important to remember that the bill for a vehicle you no longer own should not be ignored.

  • a vehicle is stolen;

  • If the vehicle is stolen and not recovered within 30 days, the owner will be entitled to an abatement if he/she reports the theft of the vehicle to the local police within 48 hours of discovery of the theft. After 30 days, the owner must surrenders the certificate of registration and obtain a certificate from the Registry of Motor Vehicles indicating that he/she has done so. Documentation needed: Police Report and C-19 form (Affidavit of Lost or Stolen plate) - this certificate and the local police report of the theft should be presented to the Assessor’s office for abatement. The assessor will adjust the bill and grant abatement for the remaining portion of the year
    Falsely reporting the theft of a motor vehicle or trailer will result in severe penalties and a person may be charged up to three times the excise due on the vehicle for an entire year.
    NOTE: It is important to remember that the bill for a vehicle you no longer own should not be ignored.

  • a registrant moves out of Billerica to another city or town within Massachusetts prior to January 1st of the taxing year;

  • If a motor vehicle owner moves before the first of the year within Massachusetts and has not paid an excise tax for the current year, he/she should provide the Assessor’s office with the following documentation: proof of garaging as of January 1, of the billing year and a copy of the Insurance Policy (Cover Selection Page) as of January 1 of the tax year, pay the motor vehicle excise to the city or town in which he/she resided on January 1.
    If the owner did not notify the Registry that he/she moved before the first of the year, it is necessary to pay the former city or town which had sent the excise bill.

  • a registrant moves out of state, cancels his/her MA registration, and registers in another state prior to December 1st.

  • If the owner of a vehicle moves out of Massachusetts and registers his/her vehicle in another state, notify the Assessor’s Office and provide them with a copy of the following documentation: Registration for the New State or County AND Plate Return Receipt.
    Please note that the Registry strongly encourages a person who has moved to another state to cancel the registration in Massachusetts in order to avoid problems with an excise tax abatement application or future registration in the new state.

Show All Answers

1. What is motor vehicle excise tax?
2. Who must pay?
3. What is the rate?
4. How are vehicles valued?
5. How is the tax determined?
6. Can I get an abatement?
7. Who qualifies for an abatement?
8. How are abatements figured?
9. Who qualifies for an exemption?
10. Where must I file for an abatement?
11. When is payment due?
12. What happens if my payment is late?
13. How does non-payment of motor vehicle excise affect license and registration?