Abatement Application for Motor Vehicle Excise

Abatement applications can be filed if one of the following:

• The owner believes the assessment is incorrect
• If the vehicle was traded
• If the vehicle was stolen
• If the vehicle was sold during the year in which it is being taxed and the registration was properly cancelled
• If the owner moved from the Town of Belmont 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
• 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

• The owner must pay the motor vehicle excise to the city or town in which he/she resided on January 1st.
• The excise for any particular year is due to the municipality in which the vehicle was registered on January 1 of that year. In the case of any person who moves during any particular registration year, the excise will be due to the city or town where the vehicle was registered on January 1 of that calendar year.

Under Massachusetts General Laws (MGL) c.60A:2 as amended by Chapter 262, sections 10 through 11, of the Acts of 2004, abatement applications must be received by the assessors within three years after the excise bill was due, or one year after it was paid, whichever was later.

If the owner of a vehicle moves out of Massachusetts and registers their vehicle in another state and cancels his/her 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. A copy of the out-of-state registration is needed to file for an abatement. The license plate needs to be returned to the Massachusetts Registry of Motor Vehicles (RMV), in which case the Massachusetts RMV will process a Plate Return Receipt to the owner. A copy of the Plate Return Receipt is needed to confirm to the Assessors that, by the generation of the receipt, an excise bill will not be processed for this motor vehicle to this owner with this registration in the following calendar year.

The Assessors office can then adjust the bill to reflect only the part of the year the vehicle was registered in the state, and grant the proper abatement.

Note: It is important to remember that the bill for a vehicle that is no longer registered in the state of Massachusetts should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.

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.

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.

• Disabled and Blind Veterans: vehicles owned and registered by some disabled or blind veterans.
  • Have been determined by the Registry of Motor Vehicles (RMV) Medical Advisory Board (MAB) to be permanently disabled due to his/her military service as documented by the RMV MAB. A veteran with a DV plate is qualified for the exemption
  • Have permanent legal blindness in at least one eye - need VA certificate, or
  • Actually lost or have the permanent loss of use of at least one foot or hand - need VA certificate, or
  • A veteran who was honorably discharged from peacetime or wartime military service and is disabled due to that service according to the following standards
• Disabled and Blind Non-Veterans: vehicles owned and registered by some disabled or blind non-veterans.
  • Actually lost or have the permanent loss of use of both legs or both arms or the sight in both eyes - need Doctor 's certificate, or
  • Have permanent legal blindness in both eyes - need Division of Blind certificate.
• Prisoners of Wars and Surviving Spouses: vehicles owned and registered by former prisoner of war, or their surviving spouses (until remarriage).
  • The Veterans Administration, or the veteran's discharge, documents that the veteran was held as a prisoner of war.
• Massachusetts Servicemembers: vehicles owned and registered by active military personnel whose domicile is in Massachusetts and is on active duty outside the continental United State for at least 45 days of the excise calendar year.
  • As documented by the servicemember's Commanding Officer.
• Non-domiciliary Servicemembers and Their Spouses: all vehicles owned and registered by active military personnel whose domicile is in a state other than Massachusetts and is stationed in Massachusetts or elsewhere due to military orders and a spouse of a servicemember domiciled in a state other than Massachusetts if the spouse is domiciled in the same state as the servicemember and the spouse is in Massachusetts solely to reside with the servicemember.
  • As documented by the servicemember's Commanding Officer.
  • Limit 1 vehicle for personal, non-business use (applied to vehicle of choice), except for non-domiciliary servicemembers and their spouses.