The Assessors office must receive abatement applications within 3 years after the excise is due OR within one year after the excise is paid.
Example: Assume that an excise tax bill is due on February 25, 2008. The abatement deadline would be February 25, 2011, OR one year after the payment of the bill, whichever is later.
Under what circumstances might motor vehicle excise abatement be warranted?
Abatement applications can be filed if:
- the owner believes the assessment is incorrect, or
- if the vehicle was traded, or
- if the vehicle was stolen, or
- if the vehicle was sold during the year in which it is being taxed and the registration was properly cancelled, or
- if the owner moved from the City of Newton to another city or town, before January 1
- if the owner moved to another state and registered the vehicle and cancelled the registration in Massachusetts, or
- if the registration is cancelled, it is most important to return the plate(s) to the Registry of Motor Vehicles and to obtain a return plate receipt.
When an abatement is granted, excise bills are prorated by the month, thus the owner is responsible for the excise accrued through the month in which the car was last registered to him/her.