I don't have this vehicle anymore. Do I still have to pay this bill?

You may be entitled to receive a motor vehicle abatement on your auto excise. In order to apply for a Motor Vehicle Excise Tax Abatement, first wait until you receive the bill, then contact our office. At that time the Assessors will require proof from you that you disposed of the motor vehicle (or trailer) and the plate.

Following is a list of various reasons that would entitle you to an abatement. In order for an abatement to be granted, you must provide the Assessor's Office with a copy of your Plate Return Receipt or new Registration from the Registry of Motor Vehicles AND

If You Traded or Sold the Vehicle:  
Provide a copy of the dealer’s sales contract, or a copy of the bill of sale.

If the Vehicle was Junked or Repossessed:  
Provide a copy of the junk yard receipt or letter from the finance company stating when the vehicle was taken.

If the Vehicle is a Total Loss:  
Provide a letter from your insurance company showing the accident date, and that they deemed the vehicle a total loss.

If the Vehicle was Stolen:  
Provide a letter from your insurance company showing the date of settlement.

If the Vehicle was Registered in Another State:  
Provide a copy of the Out of State Registration.

If the Vehicle was Registered in Another Town in Massachusetts:  
Your excise tax is due in the city or town in which your vehicle is primarily garaged on January 1st. If you moved prior to January 1st, provide a copy of your current registration showing your new address.  

It is necessary to provide the Assessors with a copy of the Plate Return Receipt from the Registry of Motor Vehicles; or if the plate was transferred to another vehicle, a copy of the new registration.

Please Note:
The minimum motor vehicle excise tax shall be $5.00;

No abatement shall reduce the motor vehicle excise tax to less than $5.00;
No abatement shall be issued on a motor vehicle excise tax bill for less than $5.00;

No abatement shall be granted on a registration that is cancelled in the month of December; and

Cancellation of license plate alone does not warrant an abatement of motor vehicle excise tax. If you are still in possession of the vehicle, you owe the tax through the end of the calendar year.

Some further notes:
All vehicles registered as of January 1st will receive a tax bill from the community in which your vehicle is garaged. You determine this at the time you register your vehicle.

If you move during the year to another city or town, it is the taxpayer’s responsibility to change his/her mailing address and vehicle’s place of garaging with the Registry of Motor Vehicles prior to January 1st, so that your future tax bills reach you at your new address.

To cancel the registration on any motor vehicle, the plates must be returned to the Registry of Motor Vehicles.

If lost or stolen, you must contact the Registry of Motor Vehicles at (617) 351-9380. Filing for an abatement does not remove the taxpayer’s obligation from paying the taxes. To avoid charges and penalties, you should pay your tax and then file for your abatement. A refund will follow, if granted.