About Your Boat Excise Bill
The boat excise is imposed for the privilege of using the waterways of the Commonwealth of Massachusetts.
Anyone who owns a vessel on July 1 will be assessed an excise tax bill. Payment is due 60 days after the bill is issued.
Boat Excise Rate
The rate is $10 per $1,000 of valuation.
Abatement Requests
All abatement requests are processed by the Assessor's Office.
Late Payments
If a boat excise bill is not paid within 60 days from the date of issue a demand bill is sent. The charge for a demand bill is $30. Interest accrues on the overdue bill from the day after the due date until payment is received. The interest rate on excise is 12%.
If the demand bill is not paid within 14 days, the collector may issue a warrant to the deputy tax collector. The deputy collector sends the warrant notice to the taxpayer with an additional fee of $10. The deputy collector issues a warrant notice at a cost of $12. If payment is still not received the deputy will deliver a service warrant with an additional $17 fee.
