Boat Excise Tax

Billing Cycle: Annual

Due Date: Sixty days after issue, issuance date varies

All water craft vessels, including documented boats and ships, used or capable of being used for transportation on water (includes all equipment, furnishings, mod of power, etc.) shall be assessed an excise tax for the privilege of using the waterways. A tax rate of $10 per thousand dollars of value shall be assessed on July 1st annually by the community where the boat is habitually moored, docked or principally situated for the summer season.

If ownership of your boat has changed due to the following reasons:

  • Sold, traded, or gifted
  • Permanently moved to another state
  • Damaged and is no longer usable
  • Federally documented with the Coast Guard

Please report the change to the Massachusetts Environmental Police. The correction phone number is 617-626-1650.

Interest will be charged at 12% per year on any payment not received by the Collector's Office by the due date. Postmarks are not acceptable.

Available ways to pay:

  • Online at City Hall Systems.
  • By Phone at 508-381-5455
  • Mail with the envelope enclosed.
  • In-person at 15 Summer Street in the Tax Collector's Office. Please bring bill with you if paying in person.
  • Overnight drop-box at City Hall (15 Summer Street) near the Riverside Entrance.

If bill is not paid by due date:

If bill remains unpaid, pursuant to Massachusetts General Law Chapter 60 Section 15, a demand fee of $25 and the Municipal Waterways Improvement and Maintenance Fund fee of $20 will be added, plus any applicable interest. If payment is still not received, a warrant fee of $10 will be added and the account will be forwarded to the Deputy Collector, Kelley and Ryan Associates, Inc. The Deputy Collector will issue a first notice for an additional fee of $12 and a second notice for an additional fee of $17. Kelley and Ryan Associates can be reached at 800-491-9788. To make online payments or find the closest Kelley and Ryan Associates location, please visit their website.

To request a boat excise abatement, please fill out an application or contact the Assessor's Office at 508-821-1011.

Massachusetts Environmental Police Forms

Boat Excise Status Change Form

Boat Excise Cancellation Form