The boat excise tax is imposed for the privilege of using the waterways of the Commonwealth of Massachusetts. You should expect to receive a boat excise bill for any boat that is moored, docked or sitting on a trailer in Eastham as of July 1st.
Our boat excise tax rolls are derived from forms of lists, lists of active registrations received from the Massachusetts Environmental Police, and the Town of Eastham's Harbormaster's annual docking and mooring lists. Boat excise tax runs for the Fiscal Year of July1 - June 30. Bills are usually sent out in November or December of the current Fiscal Year.
All persons owning a boat on July 1st, shall on or before August 1st, file a declaration (Boat Form of List) with the Board of Assessors as required by Massachusetts General Law, Chapter 60B, Section 2(b). Failure to file could result in a denial of any application for abatement.
Vessels are taxed according to the following schedule based on age and length. Taxes are $10.00 per thousand of valuation.
|LENGTH OF VESSEL||UNDER 4 YRS OF AGE||4-6 YRS OF AGE||7 OR MORE YRS OG AGE|
|Under 16 feet||NO TAX||NO TAX||NO TAX|
|16 ft, but less than 17.5 ft||$1,500||NO TAX||NO TAX|
|17.5 ft, but less than 20 ft||$3,000||$2,000||$1,500|
|20 ft, but less than 22.5 ft||$5,000||$3,300||$2,500|
|22.5 ft, but less than 25 ft||$7,500||$5,000||$3,800|
|25 ft, but less than 27.5 ft||$10,500||$7,000||$5,300|
|27.5 ft, but less than 30 ft||$14,000||$9,300||$7,000|
|30 ft, but less than 35 ft||$18,500||$12,300||$9,300|
|35 ft, but less than 40 ft||$24,000||$16,000||$12,000|
|40 ft, but less than 50 ft||$31,500||$21,000||$15,800|
|50 ft, but less than 60 ft||$41,000||$27,300||$20,500|
|60 ft or over||$60,000||$33,000||$24,800|
You may be eligible for an abatement on your bill if you sold your boat or moved your boat to another community. In order to process your abatement application, please provide the following documents:
- if you sold your boat, we need a copy of the boat's bill of sale or a signed affidavit
- if you moved your boat to another community, we need a copy of a paid excised bill from that community or proof that you have paid for a mooring for the boat there
- if your boat was junked, lost, destroyed, or stolen, please provide documentation from the junk yard, insurance company, Coast Guard or Police
Download Abatement application. If you sold or moved the boat prior to July 1st, the bill will be abated in full. If you did so after July 1st, the bill will be prorated on a monthly basis down to a minimum of $5.00. Please note that both your registration and title must be canceled with the Massachusetts Environmental Police. The boat change form can be found here, and it can be faxed or mailed to the MEP office, or it can be returned to the Assessor's Office along with your abatement application.
Failure to pay an issued boat excise tax bill can prevent you from being able to renew your mooring, dockage or slip in Eastham, as well as prevent you from being able to purchase beach and transfer station stickers. If you get a boat excise bill in the mail that you think you do not owe, please do not ignore it! Contact the Assessor's Office immediately.
Boats under $10,000 in value that are used for commercial fishing are exempt from boat excise tax in Massachusetts. If you use your boat for commercial fishing, you should submit a Boat Form of List, along with a copy of your MA Commercial Fishing License and the top page of your most recent MA state income tax return listing your profession as some form of commercial fishing.