Boat Excise Information

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Boat Excise Tax
(Mass. General Laws Chapter 60B, Section 2)

Any person who owns a boat on July first shall annually, on or before August first, file a return with the Board of Assessors of the town where such a boat is moored or docked, or where it is principally situated. Based on the age and length of the boat, a value is determined using the State Guidelines shown on the chart below and an excise bill is issued at the rate of $10.00 per thousand of valuation.  Failure to pay the excise tax within 60 days shall result in a penalty being imposed which shall be equal to $20.00 or 20% of the amount of the excise due, whichever is greater.  The penalty shall be in addition to the amount of the excise due and any interest imposed by law.  If the excise remains unpaid after the due date, the harbormaster shall refuse to allow the boat to moor, dock or otherwise be  situated within the Town of Danvers.

 The payment of such excise shall not apply to boats, fishing gear and nets owned and actually used by an owner as his business if engaged exclusively in commercial fishing, with a total value of $10,000 or less, nor to other boats with a value of $1,000 or less.

Abatement 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.   

State Guidelines

Length of Vessel

Valuations of Vessels

 

under 4 yrs/age

4-6 yrs/age

7 or more yrs/age

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

25.0' but less than 27'

$ 10,000

$ 7,000

$ 5,300

27' 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

 
 
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