Boat Excise

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 Return) 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).

Abatements may be issued for:

Reasons of sale, trade or other disposition, together with the transfer of the registration to another vessel or cancellation of the registration.

Re-registration of the vessel in another state and cancellation of the Mass. registration.

Valuations of Vessels:

Length of Vessel Under 4 Years Old4 - 6 Years Old7 or More Years Old
Under 16' No TaxNo TaxNo Tax
16' but less than 17.5'$1,500No TaxNo 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

Boat Exemptions:

Boat excise shall not apply to vessels owned by the Commonwealth, or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets owned and actually used by the owner in the prosecution of his business if engaged exclusively in commercial fishing, with a total value of ten thousand dollars or less; nor to other vessels with a value of one thousand dollars or less.