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Boats,
Ships and Vessel Excise
What is boat excise?
The excise is imposed for the privilege of using the waterways of
the commonwealth.
Who must pay?
It applies to anyone who owns such a vessel on July 1st.
To what community is
this paid?
The tax is paid annually to the community in which the vessel is
habitually moored or docked. In the instance that the vessel has
no mooring or docking space, it would be the community in which
the vessel is principally situated.
What is the rate?
The rate is $10.00 per thousand of valuation.
What is the minimum
tax?
No bill shall be $10.00 or less.
How are the vessels
valued?
Vessels are valued from the following chart:
|
Length of Vessel |
Valuation of Vessels |
|
|
Under 4 yrs |
4-6 yrs |
7+ yrs |
|
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 |
Where is the billing
information derived from?
Most of the billing information is provided to the Assessor’s
office from the Registry Division of Fisheries and Wildlife.
Docking slips are another source of billing information. Boat
owners are required to file a return as to the information on the
vessel, with the Board of Assessors on July 1st of the
corresponding year.
Who qualifies for an
abatement?
You may be entitled to an abatement (or refund if the excise is
paid) if:
-
Your boat is valued for more than the amount
listed in the schedule established by G.L. Ch. 60B
§2(c). Failure to have filed your Boat
Excise Return with the assessors by August 1 may limit or even
bar any abatement you may otherwise have been granted.
-
Your boat is exempt from the excise under
G.L. Ch. 60B §3.
-
You sell, trade or
otherwise transfer ownership of the boat during the same fiscal
year.
-
You move to another state, and if required
to register the boat, register it there and cancel or not
renew your Massachusetts registration, during the same fiscal
year.
Please contact our office to find out what
information would be necessary to receive an abatement.
You are not entitled to an abatement if you
(1) cancel your registration and retain ownership of the boat, or
(2) change the location or registration of the boat to another
Massachusetts city or town, during the same fiscal year.
Where must I file for an abatement?
You must file the application in the Assessor’s office.
Where do I get an
application for abatement?
You can either pick one up at the Assessor’s office or one can be
mailed upon request.
When must I file for an abatement?
Applications for abatement must be received by the Board of
Assessors within three years after the excise was due, or one year
after the excise is paid, whichever is later. To preserve your
right to appeal, you must file on time.
When you file for an abatement, our office
requires you to also file a “registry change form” so that this
can be kept on file in the office and then it is forwarded to the
registry for their records.
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Town of South Hadley, All Rights Reserved -
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