Boat Excise Information
Boat Excise - Massachusetts General Law (MGL) Chapter 60B
Vessels: Meaning all water craft, including documented boats and ships, used or capable of being used for transportation on water.
A boat excise is assessed by the community where the vessel is habitually moored, docked or principally situated for the summer season. July 1 is the assessing date for all vessels.
A tax rate of $10.00 per thousand $ of value, is assessed for the privilege of using the waterways.
All persons owning a boat on July 1st, shall on or before August 1st, file a declaration (Boat Form of List) with the Board of Assessors of the community in which the vessel is principally moored, docked, or situated for the summer season as required by Massachusetts General Law, Chapter 60B, Section 2(b).A complete failure to file could result in a denial of any application for abatement.
Valuation Schedule
Length | Under 4 Years of Age | 4 through 6 Years of Age | 7 or More Years of Age |
|---|---|---|---|
under 16' | No Tax | No Tax | No Tax |
16', but less than 17.5' | $1,500 | No Tax | No Tax |
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 |