Who qualifies for an abatement?
You may qualify for an abatement when: – a vehicle is sold, traded, or junked; – a vehicle is totaled; – a vehicle is stolen; – a registrant moves to another city or town within Massachusetts prior to January 1st of the taxing year; – a registrant moves out of state, cancels his/her MA registration, and registers in another state prior to December 1st.
• a vehicle is sold, traded, or junked; • a vehicle is totaled; • a vehicle is stolen; • a registrant moves to another city of town within Massachusetts prior to January 1 of tax year and notifies the Registry of Motor Vehicles of the change of address; • a registrant moves out of state, cancels his/hers Massachusetts’ registration, and registers in another state.
If an owner of a motor vehicle thinks that he/she is entitled to an adjustment of his/her excise bill, it is strongly recommended that he/she pay the bill in full and contact the Assessing Department for an application for abatement. An owner risks incurring late fees and penalties if an abatement is not granted. The Assessing Department must receive applications for abatement by December 31 of the year following the year of the tax. If the bill is mailed after December 1 of the year following the tax year, application must be made on or before the 30th day from the date of issue or the date of mailing, whichever is later. Abatements can be handled through the mail. However, the bill should be paid as assessed and a refund will follow if the abatement is granted.
