Applying for an Abatement

Qualifications
You are not entitled to an abatement if you:
  1. Cancel your registration and retain ownership of the vehicle.
  2. Move to another Massachusetts city or town during the same calendar year.
By law, you must notify the Massachusetts Registry of Motor Vehicles (RMV) within 30 days of any change of residence, mailing or garaging address.

You may be entitled to an abatement if your vehicle is:
  1. Sold or traded
  2. Stolen or a total loss
  3. Junked or donated
  4. Returned (Lemon Law)
  5. Moved from Merrimac
  6. Garaged in a town other than Merrimac
Abatement's
In order to apply for an abatement you must provide the Merrimac Board of Assessors with the following documentation:
  1. Sold or Traded
    • Bill of sale
    • Plate Return Receipt or new registration form if plate transferred to another vehicle
  2. Stolen or Total Loss
    • Police report or insurance settlement letter
    • Plate Return Receipt or C-19 Form (Affidavit of Lost or Stolen Plate from RMV)
  3. Junked or Donated
    • Receipt from junk yard or charity
    • Plate Return Receipt
  4. Vehicle is returned (Lemon Law)
    • Letter from dealer certifying return
    • Plate Return Receipt
    • New Registration if plate is transferred
  5. Moved from Merrimac
    • If you moved to another community in Massachusetts after January 1 you still owe excise tax to Concord
    • If you moved to another state and registered your vehicle there, you must notify the RMV within 30 days of moving and return your Massachusetts plates to the registry then submit to us:
      • Plate Return Receipt
      • Copy of New Registration from other state
  6. Garaged in Another Town
    • If your vehicle is garaged in another town, it is the responsibility of the registered owner to promptly notify the RMV of any address changes.
Leased Vehicles
If your vehicle is leased the leasing company, as owner, is responsible for applying for the abatement. Please contact your leasing company regarding any refund which may be due to you.

As long as your vehicle is still registered in Massachusetts you are still subject to the Massachusetts Excise Tax.