Form 126 Mve – Fill Out and Use This PDF

D.REASON(S) ABATEMENT SOUGHT. Check reason(s) you are applying and provide the specified documentation.

q Vehicle sold or traded	1.)	Bill of sale OR COPY of P&S AND			2.) Plate return receipt or A COPY
		OF the NEW registration form if plate transferred to another vehicle
q Vehicle stolen or total loss		Insurance settlement letter from Ins. C AND
	1.)				2.) Plate return receipt or A COPY
		OF the NEW registration form if plate transferred to another vehicle
q Vehicle repossessed	1.)	Notice from lienholder	2.)	AND plate return receipt, C-19 Form or COPY of NEW registration
q Vehicle junked	1.)	Receipt from junk yard	2.)	AND plate return receipt, C-19 Form or COPY of NEW registration

q Vehicle returned	1.)	Letter from dealer certifying return of vehicle
'(Lemon Law)	2.) AND plate return receipt, C-19 Form or COPY of NEW registration
q Moved from billing city/town	1.)	Proof RMV was notified before January 1 of GARAGING change for registration
before January 1 of tax year		INSURANCE COVERAGE PAGE SHOWING GARAGING OF VEHICLE AS OF JANUARY 1
NOTE:		You are not entitled to an abatement if you moved to another Massachusetts city or town
Date of move: ________/________/_________		during the same calendar year of the excise tax. You must notify the RMV within 30 days
		of moving and before January 1 to be billed by your new city or town next year.
q Moved from Massachusetts	1.)	COPY OF Registration from the new state
Date of move: ________/________/_________		AND 2.) Plate return receipt or A LOST PLATE AFFIDAVIT-issued through MASS RMV
q Exemption Type:	1.)	_______________________________ Documentation establishing qualifications
q Other Explain:	1.)	____________________________________________ Relevant documentation

INFORMATION ABOUT YOUR MOTOR VEHICLE EXCISE

MOTOR VEHICLE EXCISE: You must pay an excise tax for any calendar year you own and register a motor vehicle in Massachusetts.

The excise is assessed as of January 1, or the first day of the month the vehicle is registered if registered after January 1. Bills are issued by the city or town where you reside or have your principal place of business based on Registry of Motor Vehicle registration records as of that assessment date. The excise valuation is a percentage of the manufacturer's recommended list price of the vehicle when new (not the sales price or current market value). The percentages are: 50% for the calendar year before the model year, 90% for the model year, 60% for the second year, 40% for the third year, 25% for the fourth year, and 10% for the fifth and following years. Excises for vehicles registered after January 1 are pro-rated by the number of months in the calendar year after the month the vehicle is registered.

ABATEMENTS. You may be entitled to an abatement (or a refund if the excise has been paid) if the vehicle is valued at more than the percentage of manufacturer’s list price that applies for the calendar year. Abatements may also be granted if you do any of the

following during the same calendar year: (1) transfer ownership of the vehicle, (2) move out of Massachusetts, (3) re-register the vehicle, or (4) report the theft of the vehicle. Abatements for those reasons may also require you to cancel or transfer the registration, report the plate lost or stolen, or take other action in that 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 or town, during the same calendar year. Abatements are pro-rated by the number of months in the calendar year after the month the last eligibility requirement takes place. No excise may be reduced to less than $5.00. No abatement or refund of less than $5.00 may be made.

DEADLINE. Your abatement application must be received by the Board of Assessors within three years after the excise was due, or one year after the excise was paid, whichever is later. To preserve your right to an abatement and to appeal, you must

file on time. By law, Assessors may only act on late applications in limited circumstances where the excise is still unpaid and their decision in those cases is final.

PAYMENT. Filing an application does not stay the collection of your excise. Failure to pay the excise when due may subject you to interest charges, fines, fees and collection action, including non-renewal of your registration and driver’s license. To avoid any

collection charges or action, you must pay the excise in full within 30 days of the bill’s issue date.

You will receive a refund if an abatement is granted.

DISPOSITION. The assessors have 3 months from the application filing date to act unless you agree in writing to their request to

extend the action period for a specific time. If the assessors do not act on your application within the original or extended period, it is deemed denied. You will be notified in writing if an abatement has been granted or denied.

CONTACT THE ASSESSORS’ OFFICE IF YOU HAVE ANY QUESTIONS ABOUT YOUR EXCISE BILL OR ABATEMENT RIGHTS