Boat Excise Tax
Introduction to Boat Excise
Pursuant to Ch. 60B of the Massachusetts General Laws, there shall be assessed and levied by each city and town in each fiscal year on every vessel, and its equipment, for the privilege of using the waterways of the commonwealth, an excise measured by the value thereof, as hereinafter defined and determined, at the rate of ten dollars per thousand of valuation unless expressly exempted.
Any person who owns such a vessel on July 1st shall annually, on or before August 1st, make a return on oath to the assessors of the city or town where such vessel is to be moored or docked, or in the case of a vessel which has no mooring or docking space, where said vessel is principally situated, setting forth the vessel's registration or documentation number, if any; an adequate description, as well as the owner's estimate of the fair cash value of said vessel and any engine or motor used to propel said vessel, as of the next preceding July 1st; and the place of habitual mooring or docking or other principal location of said vessel. All sums received from the excise imposed under this chapter are paid into the treasury of the city or town and fifty percent of the excise is credited to the municipal waterways improvement and maintenance fund established under the provisions of Section Five G of Chapter Forty.
Calculating Boat Excise
For the purpose of computing the excise under this chapter the value of each vessel, and its equipment, shall be deemed to be the fair cash value as determined by the assessors of each city and town, but not in excess of the following values:
Valuations of Vessels
| Length of Vessel | Under 4 Years Old | 4 - 6 Years Old | 7 or More Years Old |
| 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 |
Applying for a Boat Abatement
If during any fiscal year ownership of a boat is transferred by sale or otherwise, or if during any fiscal year the owner of a boat removes it to another state and registers the boat in the other state and surrenders or does not renew his registration in this state, the excise shall be reduced, upon application, by an abatement prorated to the amount of time that the vessel was registered. The minimum boat excise assessment which may be made is $5.00.
View the Boat Abatement Form.
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.