Motor Vehicle Excise Tax Abatement

Excise Tax Abatement

Assessors possess jurisdiction to abate a motor vehicle excise only if an application for abatement is timely filed.

Assessors cannot grant an abatement that is less than $5.00 or results in a motor vehicle excise of less than $5.00, unless the entire excise is abated.

Assessors must receive motor vehicle and excise abatement application within 3 years after the excise was due, or 1 year after the excise was paid, whichever is later. Once registered in the year, a bill can be abated only if the vehicle is sold, traded, junked, totaled or otherwise disposed of, and the plates transferred to another vehicle or canceled. If the vehicle is disposed of and the plates have not been canceled, no abatement can be issued. If the plates have been canceled or transferred and the vehicle is not disposed of, no abatement can be issued.

Use the Motor Vehicle Excise Abatement Form to file for an abatement. (Also available in the Assessors Office)

In order for the Board of Assessors to consider your abatement request, we always need 2 documents:

• Proof of what happened to the plate
• Proof of what happened to the vehicle

Cancel your plates or transfer them to another vehicle. When disposing of your vehicle, keep a copy of the bill of sale, receipt, or insurance final disposition letter.

Filing of an application does not stay the collection of your excise tax. It should be paid as assessed. If an excise tax bill is not paid when due, interest and penalties will accrue. If an abatement is granted, and the bill has been paid, a refund will be issued.