Motor Vehicle Excise Abatements
MOTOR VEHICLE EXCISE ABATEMENTS
Following is a list of reasons that a taxpayer may be eligible for an abatement on their motor vehicle excise tax, along with the required documentation that needs to be provided in order to process an abatement request. A motor vehicle excise abatement application must be completed and submitted to the Assessors Office for all abatement requests accompanied by the necessary documentation.
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.
- Sold: Bill of Sale AND Registration Cancellation Receipt or new registration if plate was transferred to another vehicle.
- Traded: Bill of Sale or Purchase agreement documenting the vehicle used as a trade-in AND Registration Cancellation Receipt or new registration if plate was transferred to new vehicle.
- Gifted: Copy of registration for New Owner AND Registration Cancellation Receipt or new registration if plate was transferred to another vehicle.
- Moved Outside Massachusetts: Registration from new state or country AND Massachusetts Registration Cancellation Receipt.
- Total Loss: Insurance Company Settlement Letter AND Registration Cancellation Receipt or new registration if plate was transferred to another vehicle.
- Stolen: Police report showing the theft was reported within 48 hours AND cancelled registration and obtain a certificate from the RMV no sooner than 30 days after theft.
- Junked: Receipt from junk yard AND Registration Cancellation Receipt or new registration if plate was transferred to another vehicle.
- Repossessed: Notice from lienholder AND Registration Cancellation Receipt or new registration if plate was transferred to another vehicle.
You may also be entitled to an abatement if:
- Your vehicle is valued for more than the percentage of the manufacturer’s list price in the schedule established by G.L. Ch. 60A, section 1.
- Your vehicle is exempt from the excise under G.L. Ch. 60A, Section 1.
- You register the same vehicle again later in the same calendar year.
Contact the Assessors Office for more information.
FILING REQUIREMENTS
Applications for an abatement must be received by the assessors within 3 years after the excise was due, or 1 year after the excise was paid, whichever is later.
Filing an application for abatement does not mean that you do not have to pay your Motor Vehicle Excise Tax bill. To avoid interest and collection charges or action, you must pay the excise in full on or before the due date and then file for your abatement. You will receive a refund if the assessors grant the abatement. Assessors have 3 months from the date they receive an abatement application to grant or deny an abatement. The 3 month action period can be extended by written consent of the taxpayer. The application is deemed denied if the assessors do not act within the 3 months or extended action period.
Please note: Assessors may not grant an abatement that is less than $5.00 or results in a motor vehicle excise of less than $5.00, unless the excise is abated in full.
For more information please contact the Assessors Office by email at assessors@lancasterma.gov or by phone at 978-365-3326, ext 1000 if you have questions about your excise or abatement rights and the Collectors Office if you have questions about payment of the bill.
Additional Information