Abatements
Abatements can be filed if the owner believes the assessment is incorrect, 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, registered the vehicle in another state, and cancelled the registration in Massachusetts, or did not renew the registration in Massachusetts.
How to file for an abatement?
- online - fill out this motor vehicle excise abatement form
- in person
- by mail - send abatement form and supporting documentation to 2500 State Hwy, Eastham, MA 02642
- by email - send abatement form and supporting documentation to assessing@eastham-ma.gov
Applications for abatement must be received by the assessors within three years after the excise was due, or one year after the excise was paid, whichever is later.
An application to abate excise tax does not halt the collection of the Motor Vehicle Excise Tax and fines. Penalties and interest may accrue if the bill is not paid in full and on time.
Abatements only apply to the original amount of the bill, it will not reduce or refund any fines or penalties, unless the bill was issued in error.
No abatement can reduce a tax to less than $5, and no abatement of less than $5 will be granted.
Abatements will be granted on a monthly prorated basis.
If the application for abatement is denied at the local level or if a decision is not made within three months of filing, the denial can be appealed to the State Appellate Tax Board. Any abatement granted by the State Appellate Tax Board because of overpayment shall be refunded by the city or town treasurer accompanied by six % interest, calculated from the date of payment of the excise to the date the refund is paid. No interest is due the taxpayer if the abatement is granted by the Board of Assessors.
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current year, he/she should immediately notify the local assessor of his/her new address. The owner must pay the motor vehicle excise to the city or town in which he/she resided on January 1. If the owner moved before the first of the year, he/she must pay the tax to the new community to which the owner moved. If the owner did not notify the Registry, the local assessor, and the post office that he/she moved before the first of the year, it may be necessary to file for an abatement with the former city or town which had sent the excise bill. Most cities or towns will dismiss the bill and reroute it to the new community once the owner furnishes proof that he/she had moved before the first of the year.
If the owner of a vehicle moves out of Massachusetts and registers his/her vehicle in another state and cancels his/her Massachusetts registration or does not renew the Massachusetts registration, he/she can file an application for an abatement for that portion of the year after the month in which the motor vehicle was registered in the new state or in which the Massachusetts registration was cancelled, whichever is the later. Please note that it is necessary for a person who has moved out-of-state to cancel the registration in MA and obtain a plate return receipt in order to avoid problems with an excise tax abatement application or future registration in the new state, unless the new state as a general policy confiscates the plates from the old state (MA, i.e.). In such a case, the owner is still required to cancel the registration from MA, but no plate return receipt is required if proof of registration in the new state is presented.
Leased cars are subject to excise taxes. If you lease a vehicle, the lease company is considered the owner of the vehicle. Even if the car is registered in the leasing company's name, however, there may be terms in the contract passing on any taxes, excise included, onto the driver, so it is best to check the contract.
If you terminate the lease, the company is eligible to file an abatement application and the refund check will go to the leasing company. Depending on your lease, you might be eligible for a refund from the leasing company if they have been granted an abatemen
- cancel plate with the Registry of Motor Vehicles
- file an application for abatement together with the plate cancellation receipt and the bill of sale with the Board of Assessors. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill.
- if you sell/gift your car to family member, or a charity, and they register the car in their name, you are still responsible for cancelling your plates with the RMV. Their registration does not automatically cancel your registration.
- the abatement will be prorated starting the month after the cancelation of the plates - example: plates were canceled on August 10th. The abatement will reflect September through December.
Remember: do not ignore a bill for a vehicle you no longer own. Contact our office to determine if you are eligible for an abatement.
- file an application for abatement together with your trade in papers, and a copy of the new registration
- the abatement will be prorated starting with the month in which the new car was registered - example: you trade a car on August 10th, and the plates get transferred to your new car the same day. The abatement will be applied for August through December.
Remember: do not ignore a bill for a vehicle you no longer own. Contact our office to determine if you are eligible for an abatement.
- If the vehicle is stolen and not recovered within 30 days, the owner will be entitled to an abatement if the theft of the vehicle was reported to the local police within 48 hours of discovery of the theft.
- After 30 days, the owner must surrender the certificate of registration and obtain a certificate from the Registry of Motor Vehicles indicating that he/she has done so.
- RMV certificate and the local police report of the theft should be presented to the Board of Assessors with an application for abatement.
- The board will adjust the bill and grant an abatement for the remaining portion of the year. If the motor vehicle or trailer is subsequently recovered and reregistered, another excise bill will be issued for the remainder of the year. Falsely reporting the theft of a motor vehicle or trailer will result in severe penalties and a person may be charged up to three times the excise due on the vehicle for an entire year.
Remember: do not ignore a bill for a vehicle you no longer own. Contact our office to determine if you are eligible for an abatement.
If your vehicle is repossessed, an application for abatement will need to be accompanied by a notice from the lienholder and a plate cancelation receipt or a copy of the new registration if the plate was transferred to a new car.
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Assessing
Physical Address
2500 State Highway
Eastham, MA 02642
Phone: 508-240-5900 ext. 3215
Hours of Operation
Monday through Thursday
8 am to 4 pm
Friday
8 am to 12 pm