Boats, Ships, and Vessel Excise FAQ
| Questions | Questions |
|---|---|
| When must I file for an abatement? |
What is boat excise?
The excise is imposed for the privilege of using the waterways of the commonwealth.
Who must pay?
It applies to anyone who owns such a vessel on July 1st.
To what community is this paid?
The tax is paid annually to the community in which the vessel is habitually moored or docked. In the instance that the vessel has no mooring or docking space, it would be the community in which the vessel is principally situated.
What is the rate?
The rate is $10.00 per thousand of valuation.
What is the minimum tax?
No bill shall be $10.00 or less.
How are the vessels valued?
Vessels are valued from the following chart:
Length of Vessel | Valuation of Vessels | ||
|---|---|---|---|
Under 4 yrs | 4-6 yrs | 7+ yrs | |
Under 16' | $ 1,000 | $ 700 | $ 400 |
16' but less than 17.5' | 1,500 | 1,000 | 800 |
17.5' but less than 20' | 3,000 | 2,000 | 1,500 |
20' but less than 22.5' | 5,000 | 3,300 | 2,500 |
22.5' but less than 25' | 7,500 | 5,000 | 3,800 |
25' but less than 27.5' | 10,500 | 7,000 | 5,300 |
27.5' but less than 30' | 14,000 | 9,300 | 7,000 |
30' but less than 35' | 18,500 | 12,300 | 9,300 |
35' but less than 40' | 24,000 | 16,000 | 12,000 |
40' but less than 50' | 31,500 | 21,000 | 15,800 |
50' but less than 60' | 41,000 | 27,300 | 20,500 |
60' or over | 50,000 | 33,000 | 24,800 |
Where is the billing information derived from?
Most of the billing information is provided to the Assessor's office from the Registry Division of Fisheries and Wildlife. Docking slips are another source of billing information. Boat owners are required to file a return as to the information on the vessel, with the Board of Assessors on July 1st of the corresponding year.
Who qualifies for an abatement?
You may be entitled to an abatement (or refund if the excise is paid) if:
- Your boat is valued for more than the amount listed in the schedule established by G.L. Ch. 60B ß2(c). Failure to have filed your Boat Excise Return with the assessors by August 1 may limit or even bar any abatement you may otherwise have been granted.
- Your boat is exempt from the excise under G.L. Ch. 60B ß3.
- You sell, trade or otherwise transfer ownership of the boat during the same fiscal year.
- You move to another state, and if required to register the boat, register it there and cancel or not renew your Massachusetts registration, during the same fiscal year.
Please contact our office to find out what information would be necessary to receive an abatement.
You are not entitled to an abatement if you (1) cancel your registration and retain ownership of the boat, or (2) change the location or registration of the boat to another Massachusetts city or town, during the same fiscal year.
Where must I file for an abatement?
You must file the application in the Assessor's office.
Where do I get an application for abatement?
You can either pick one up at the Assessor's office or one can be mailed upon request or you can here.
When must I file for an abatement?
Applications for abatement must be received by the Board of Assessors within three years after the excise was due, or one year after the excise is paid, whichever is later. To preserve your right to appeal, you must file on time.
When you file for an abatement, our office requires you to also file a "registry change form" so that this can be kept on file in the office and then it is forwarded to the registry for their records.