Boat Excise Tax

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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).

Boat Declaration Form

Boat, OHV & Snowmobile Registration Bureau

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.

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