You must pay motor vehicle excise to the city or town you resided in on January 1st. Residency is based on the Registry of Motor Vehicles registration records as of January 1st. You are not entitled to an abatement if you move to another Massachusetts city or town during the calendar year.
If you move out of Massachusetts and register your vehicle in another state and cancel your Massachusetts registration, you can file an application for abatement. A copy of the new out-of-state registration and Plate Return Receipt from the Massachusetts Registry of Motor Vehicles is required to file for an abatement.