Surviving Spouse

The transfer of a motor vehicle following the death of an owner to a surviving spouse, with or without a will, is exempt from the sales/use tax.


The transfer of ownership must meet the following conditions in order to be eligible for the sales/use tax exemption:

      The decedent listed on the death certificate must be the same as the decedent listed on the Title

      The surviving spouse must be listed on the death certificate as “Spouse”


Required documents for this exemption:

      A completed RMV-1 Form

      A completed Affidavit of Surviving Spouse

      Copy of the death certificate

      Proof of Ownership

      Proof of tax paid, if the vehicle was purchased out-of-state less than six months ago


Please see the Reducing the Tax Due section for more information on reciprocity.


For more information on titling requirements, please refer to the Surviving Spouse section.