Who qualifies for an abatement?
You may qualify for an abatement (or refund if the excise is paid) when:
- Your vehicle is valued for more than the percentage of manufacturer’s list price in the schedule established by MGL Ch 60A § 1.
- Your vehicle is exempt from the excise under MGL Ch 60A § 1.
- You sell, trade or otherwise transfer ownership of the vehicle, and transfer or cancel your registration, during the same calendar year.
- You move to another state, register the vehicle there, and cancel or do not renew your Massachusetts registration during the same calendar year.
- Your vehicle is stolen, you report the theft to the police within 48 hours, and you cancel your registration and obtain a certificate from the Registrar within 30 days after the theft.
- You register the same vehicle again later in the same calendar year.
You are not entitled to an abatement if you (1) cancel your registration and retain ownership of the vehicle, or (2) move to another Massachusetts city of town during the same calendar year.
No excise may be reduced to less than $5.00. No abatement of less than $5.00 will be made.
Motor Vehicle Excise FAQs