Boat Excise
Boat Excise Tax
In accordance with MGL Chapter 60B, boat excise is levied on boats and ships in lieu of a personal property tax for the privilege of using the Commonwealth's waterways. Assessed annually as of July 1, the excise is paid to the community where the boat or ship is habitually moored or docked or principally situated.Any person who owns a watercraft on July first shall annually, on or before August first, file a return (Boat Excise Form of List) to the assessors of the town where such a vessel is moored or docked, or where it is principally situated. An excise tax of ten dollars per thousand of valuation is then levied by the Town of East Longmeadow.
State Guidelines
| Length of Vessel Valuations of Vessels |
Age under 4 years |
Age 4-6 years |
Age 7 or more years |
|---|---|---|---|
| 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 |
The payment of such excise shall not apply to vessels engaged exclusively in commercial fishing, with a total value of $10,000 or less, or to other vessels with a value of $1,000 or less.
Abatements may be granted if the boat is transferred by sale or otherwise, removed to another state and registered in such other state, or the registration is surrendered or is not renewed in Massachusetts.
Procedure
When applying for a Boat Excise Abatement be sure to include the Boat Abatement Application, the Boat Status Change Form or Boat Cancellation Form along with any other information as stated on the application.No abatement is granted for transactions occurring on or after November 1.