Boat Excise

What is Boat Excise?
A boat excise is assessed by the community where the vessel is habitually moored, docked or principally situated for the summer season. July 1 is the assessing date for all vessels. All persons owning a boat on July 1st, shall on or before August 1st, file a declaration (FY2024 Boat Declaration Form)  with the Board of Assessors of the community in which the vessel is principally moored, docked, or situated for the summer season as required by Massachusetts General Law, Chapter 60B, Section 2(b).  A complete failure to file could result in a denial of any application for abatement.   Completed boat declaration forms can be e-mailed to Shantelle Bolduc at bolduc@duxbury-ma.gov  or please mail to Assessors Department, 878 Tremont Street, Duxbury, MA  02332.  You may also bring them to our department during Town Hall operating hours.

What Reasons May I File for a Boat Excise Abatement?
You may abate your Boat Excise Tax Bill, for the following reasons:

1.     Boat Sold or Traded:   Provide a copy of the Bill of Sale or Trade in Agreement.
2.     Boat Totalled:   Provide a copy of the Letter of Loss/Settlement Letter from your insurance company.
3.     Boat Reposessed:  Provide a copy of the notice from the leinholder.
4.     Boat Junked:   Provide a receipt from junk yard
5.     Boat Stolen:  Provide a copy of the police report.
4.     Boat  Mooring/Registration/Location changed from the Town of Duxbury within the State of Massachusetts:   Provide copies of a paid boat excise bill from the new city or town which the boat is located or a letter from the marina/boat yard from the new city or town where the boat is kept as of July 1 (NOTE: You are not entitled to an abatement if you registered or moved the boat elsewhere within Massachusetts during the fiscal year of the excise tax.)        
5.     Owner of Boat Moved from Massachusetts: Provide date of move and copies of new state's registration/mooring for your boat.
6.     Commercial Fisherman Provide a copy of licenses.


In addition to the requested documention needed to process a boat excise abatement it is important to cancel or change the mooring/storage and address status of your boat registration with the Massachusetts Environmental Police  to avoid receiving boat excise bills in future fiscal years.  The M.E.P. can be contacted at 617-626-1610 or, you can go to the M.E.P.'s link for further registration cancellation information:  https://www.mass.gov/boat-registration  (after clicking this link you will be directed to the M.E.P. boat registration page.  Scroll midway down and click on the "Cancel Your Boat Registration" box.  You will then see both the cancellation form and the change of registration form.)

How Do I Apply for Boat Excise Abatement?
To apply for an abatement (or refund if excise has been paid), please scan (or take a screenshot of) the specified documentation and e-mail your request for abatement to Shantelle Bolduc at bolduc@duxbury-ma.gov or mail copies of documents to the Town of Duxbury, Assessing Department, 878 Tremont Street, Duxbury, MA  02332.  Filing an application does not stay the collection of your excise bill.  To avoid interest, charges and collection action, you must pay the bill in full within 60 days of its issue date.  

How is Boat Excise Calculated?
The excise is calculated using a tax rate of $10.00 per thousand of value.  Value is determined by the length and age of the vessel.  Please see the valuation chart below:

LENGTH OF VESSEL                                                            VALUATIONS OF VESSELS
(Overall center line length, excluding bowsprits,                     (based on age of vessel)
boomkins, and similar extensions)
Age of Boat:                                   Under 4 years              4 thru 6 years                  7 or more years
Under 16' ............................................no tax............................no tax...............................no tax
16', but less than 17.5'.........................$1,500.........................$1,000...............................no tax
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