Motor Vehicle Excise Tax
In order to approve a MOTOR VEHICLE EXCISE TAX ABATEMENT, the state requires that the Assessors have on file documentation showing both the disposition of the vehicle and the disposition of the plates.
For disposition of the vehicle, we require one of the following:
- a bill of sale signed by the purchaser (if the vehicle was sold or traded)
- a letter from your insurance company. (if the vehicle was stolen, or deemed a total loss in an accident)
- a receipt from towing company or charity (if the vehicle was junked or donated)
- a copy of the registration in your new state (if you have moved)
(If you still own the vehicle, even if it is off-road, you do not qualify for abatement. Contact our office if another situation applies.)
For the disposition of the plates, we require either
- a Plate Return (or Lost Plate) receipt (from the Registry of Motor Vehicles) or
- a copy of the new registration, showing that the plates were transferred to another vehicle.
Motor Vehicle Excise Tax Abatement Applications may be gotten from the Assessor’s or be downloaded.
Completed applications and related documentation should be returned to the Assessors office in person or by mail.
- State law requires that you pay the excise tax regardless of whether you are seeking abatement. If the abatement is allowed, you will receive a refund.
When abatement is granted, excise bills are pro-rated by the month, depending upon the dates of disposition for both the vehicle and the plates (whichever is later). Very few abatements are granted for the full amount of the tax.
- The Assessors cannot abate interest or penalties, so if there are any due on your tax, you are still responsible for them.