Excise Tax Abatements

Excise Tax Abatements

A partial abatement of the excise is appropriate in the following circumstances: 

  • Conveyance (sale, junk, repossession, donation, total loss, etc.) of a vehicle with proof of registration cancelation or transfer and proof that taxpayer no longer retains possession of the vehicle. (i.e. bill of sale, junk yard receipt, repossession paperwork, donation receipt, total loss statement from insurance company, etc.). 
  • Move to another state or country with proof of registration of the same vehicle in that state or country.


In some instances, such as the following, you may not be entitled to an abatement: 

  • You are not entitled to an abatement if you move to another city or town within Massachusetts. 
  • You are not entitled to an abatement if you cancel the registration but retain ownership of the vehicle. 
  • You are not entitled to an abatement if you sell the vehicle but don't cancel the registration. Revoked registrations are not applicable for abatements. The plates must be cancelled or transferred to another vehicle. 


*** Please read before submitting Motor Vehicle Abatement Requests ***

Remember when applying for Motor Vehicle Abatements for vehicles which you no longer own that the state requires us to obtain from you:

1 completed & signed application, (found here: Motor Vehicle Excise Abatement Application) AND 2 pieces of information regarding your vehicle. 

Incomplete and/or unsigned applications, as well as those missing any of the required documents, will not be processed.

 

See below to determine which two forms of documentation you need to provide with your completed and signed application based on the following scenarios: 

 

  • VEHICLE SOLD OR TRADED:
    • Bill of sale and plate return receipt from Registry of Motor Vehicles (RMV) or new registration if plate transferred to another vehicle.
  • VEHICLE STOLEN OR TOTAL LOSS:
    • Police report (if stolen) or insurance settlement letter (if total loss) and plate return receipt, C-19 Form (Affidavit of Lost or Stolen Plate from RMV) or new registration if plate transferred to another vehicle.
  • VEHICLE REPOSSESSED:
    • Notice from lienholder and plate return receipt, C-19 Form or new registration if plate transferred to another vehicle.
  • VEHICLE JUNKED OR DONATED:
    • Receipt from junk yard or donation receipt and plate return receipt, C-19 Form or new registration if plate transferred to another vehicle.
  • VEHICLE RETURNED (LEMON LAW): 
    • Letter from dealer certifying return of vehicle and plate return receipt or new registration if plate transferred to another vehicle.
  • VEHICLE REGISTERED IN ANOTHER STATE:
    • Registration from new state. We also recommend canceling your MA registration through the MA Registry of Motor Vehicles (RMV) as soon as your car is registered in the new state. This is not necessary for abatement but will prevent any future years' bills from being issued since most registrations are active for 2 years unless canceled by the registered owner.   

Please also remember that if you have canceled your plates but still own the vehicle, you are responsible for the excise tax for the full calendar year or until you dispose of the vehicle.

We cannot process abatements on a vehicle that you still own or plates that aren't cancelled/transferred. 

 

Once you have all necessary documents and the completed application together, please mail to the Assessor’s office at 36 Bartlet St. Andover, MA 01810 or send scanned copies (digital signatures will not be accepted) via email to excise@andoverma.us

***NOTE*** Applying for an abatement does not stay the collection of the excise tax. Therefore, it is in the best interest of the taxpayer to pay the bill in full and then apply for an abatement. If the bill is it not paid timely, the Treasurer/Collector's office will apply late fees and interest charges, which cannot be removed. 

By law, Assessors have 3 months from the date of receipt to process an abatement application. Once processed, the Treasurer/Collector's office will issue a refund check via mail. 


Learn more about Excise Taxes in the Commonwealth of Massachusetts.