Chapter 11. Motor Vehicle Excise Buying or Leasing a New Vehicle continued Assessors may grant you an exemption on a second vehicle for the remainder of the excise calendar years as a continuation of the annual exemption as follows: 1. If you owned the exempted vehicle and buy another vehicle, you: * Must transfer title to the exempted vehicle, and * Transfer the registration on the exempted vehicle to the second vehicle, or cancel the registration on the exempted vehicle and get a new registration on the second vehicle. 2. If you owned the exempted vehicle and lease another vehicle, you: * Must transfer title to the exempted vehicle, and * Cancel the registration on the exempted vehicle 3. If you leased the exempted vehicle, and lease another vehicle at the end of the lease period or otherwise, the lease on the exempted vehicle must be up or terminated. Abatements You can reduce the excise you have paid by filing an abatement application. There are two applications to choose from: * Application for Abatement Long Form * Application for Abatement Short Form You must file applications for abatement with your local board of assessors within: * 3 years after the excise's due date, or * 1 year after the excise was paid Whichever is later. Filing an application does not mean that collecting the excise has stopped.https://www.mass.gov/files/2017-06/long%20form.pdf https://www.mass.gov/files/2017-06/short%20form.pdf