If an excise bill is received for a vehicle or trailer that has been sold, the seller must:
- Return the plate(s) to the Registry of Motor Vehicles and obtain a return plate receipt or transfer plate to another vehicle
- File an application with the Assessor's office for abatement together with the following:
- Return plate receipt and
- The bill of sale
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:
37 Shattuck Street
Littleton, MA 01460
The Assessor's Office can then adjust the bill to reflect the ownership for only part of the year, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was owned and the excise bill on the new vehicle will be prorated s of the date the new vehicle was registered. 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 you no longer own should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.