Boat and Motor Vehicle Abatement Request

Email the Assessing Department regarding Boat and Motor Vehicle Excise Questions and Abatement Requests.

Ch. 60A §1 makes an abatement available if "during a calendar year ownership of a motor vehicle … is transferred by sale or otherwise and its registration is surrendered."

Two actions are necessary for qualification for this abatement eligibility.

A vehicle owner must both

  1. convey title to the vehicle and
  2. cancel/transfer the registration on that vehicle.

The performance of one of these actions, alone, does not qualify a person for an abatement. Therefore, a person who cancels the registration on a vehicle during a calendar year but does not convey title to the vehicle is not entitled to an excise abatement for any part of that year.