Motor Vehicle Excise Abatement
Applying for a Motor Vehicle Excise Abatement
Qualifications
You are not entitled to an abatement if you:
- Cancel your registration and retain ownership of the vehicle.
- 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:
- Sold or traded
- Stolen or a total loss
- Junked or donated
- Returned (Lemon Law)
- Moved from Merrimac
- 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:
- Sold or Traded
- Bill of sale
- Plate Return Receipt or new registration form if plate transferred to another vehicle
- 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)
- Junked or Donated
- Receipt from junk yard or charity
- Plate Return Receipt
- Vehicle is returned (Lemon Law)
- Letter from dealer certifying return
- Plate Return Receipt
- New Registration if plate is transferred
- 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
- 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.
Bill Computed
Excise tax on Motor Vehicles principally garaged in Merrimac is levied by the Town of Merrimac and revenues become part of the community treasury.
Excise Tax Bill Computation
Excise Tax is assessed at a rate of $25 per thousand dollars of taxable value. The value of a motor vehicle is determined by the Commissioner of Revenue, based on the manufacturer’s list price (MSRP). Condition and market value are not considered in determining value. Percentages are determined according to the table below:
| Time Frame | Percentage |
|---|---|
| In the year prior to model year | 50% |
| In the year of manufacture (model year) | 90% |
| Second Year | 60% |
| Third Year | 40% |
| Fourth Year | 25% |
| Fifth Year, each year thereafter | 10% |
Change of Address
Procedures
If any of the following apply to you please follow the procedures listed below:
- Moved from Merrimac
- If you moved to another community in Massachusetts after January 1 you still owe excise tax to Merrimac
- If you moved to another state and registered your vehicle there, you must notify the Registry of Motor Vehicles (RMV) within 30 days of moving and return your Massachusetts plates to the registry then submit to us:
- Late Return Receipt
- Copy of New Registration from other state
- Vehicle is 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
- If you vehicle is listed with the Registry as being garaged in Merrimac as of Jan. 1, you still owe excise tax to Merrimac
Note: By law, you must notify the Massachusetts RMV within 30 days of any change of residence, mailing or garaging address.
