Ch 60A Sec 1 makes an abatement available if during a calendar year ownership of a motor vehicle is transferred by sale and its registration surrendered.
Two actions are necessary for qualification for this abatement eligibility. A vehicle owner must both (a) convey title to the vehicle and (b) cancel the registration or transfer it to another vehicle. The performance of one of these actions alone does not qualify a person for an abatement.
A transfer of title may be made by gift, sale, repossession or any other action which conveys ownership from the registrant to some other person.
Applications for abatements are available at the Assessor’s Office.
MOTOR VEHICLE EXCISE ABATEMENT APPLICATION.pdf