If a motor vehicle owner moves out of Massachusetts and has an excise tax for the current year, he/she should file an application with the Assessor's office for abatement together with the following:
- Registration form from the new State or Country, and
- Plate Return Receipt from the Massachusetts Registry of Motor Vehicles
Contact the Assessor's Office at 978-540-2410 for an application for abatement or you can fill in and print out a Motor Vehicle Abatement Application Form (PDF). Follow the directions on the form and send it to:
P.O. Box 1305
Littleton, MA 01460
The Assessor's Office can then adjust the bill to reflect only the part of the year the vehicle was registered in the state, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was registered in the state of Massachusetts. In no event shall the excise abatement be for less than $5, nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise tax to less than $5.
Note: It is important to remember that the bill for a vehicle that is no longer registered in the state of Massachusetts should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.