Massachusetts General Law - Chapter 60B
General Law - Part I, Title IX, Chapter 60B, Section 2
Every vessel and its equipment is assessed each fiscal year for the privilege of using the waterways of the Commonwealth. Excise tax on boats and vessels, billed on a fiscal year basis, are for vessels habitually moored or docked in the Town of Stockbridge waters, including vessels principally situated in the Town.
In Massachusetts, boat excise tax is billed on a fiscal year basis, not a calendar year.
- The tax is assessed each fiscal year (July 1 – June 30).
- You are liable if you own the boat on July 1 of that fiscal year.
- Municipalities then issue a bill based on that assessment (typically sometime after July 1), and it is due within ~60 days of the bill date.
The guidelines are set by the Commonwealth of Massachusetts (refer to MGL Chapter 60B) as shown below. Boats are taxed at a rate of ten dollars ($10) per thousand of valuation.
| Length of Vessel (Overall center line length excluding bowsprits, boomkins, and similar extensions) | Valuation of Vessel Under 4 Years of Age | Valuation of Vessel 4 through 6 Years of Age | Valuation of Vessel 7 or More Years of Age |
|---|---|---|---|
| Under 16 feet | $1,000 | $700 | $400 |
| 16 feet but less than 17.5 feet | $1,500 | $1,000 | $800 |
| 17.5 feet but less than 20 feet | $3,000 | $2,000 | $1,500 |
| 20 feet but less than 22.5 feet | $5,000 | $3,300 | $2,500 |
| 22.5 feet but less than 25 feet | $7,500 | $5,000 | $3,800 |
| 25 feet but less than 27.5 feet | $10,500 | $7,000 | $5,300 |
| 27.5 feet but less than 30 feet | $14,000 | $9,300 | $7,000 |
| 30 feet but less than 35 feet | $18,500 | $12,300 | $9,300 |
| 35 feet but less than 40 feet | $24,000 | $16,000 | $12,000 |
| 40 feet but less than 50 feet | $31,500 | $21,000 | $15,800 |
| 50 feet but less than 60 feet | $41,000 | $27,300 | $20,500 |
| 60 feet or over | $50,000 | $33,000 | $24,800 |
Excise tax payments are due within 60 days from issuance by the Collector. Failure to receive notice shall not affect the validity of the excise to collect. Failure to pay said excise by the due date shall result in a penalty being imposed which shall be equal to ten dollars. The penalty shall be in addition to the amount of excise due and any interest thereon imposed by law.
Abatements may be granted if the boat is transferred by sale or otherwise, removed to another state and registered in such other state, or the registration is surrendered or is not renewed in Massachusetts. In such cases, proof must be provided to the Assessors by filling out the Boat Excise Abatement Application found on the bottom of this page.
- If you sell or transfer ownership during the fiscal year (July 1–June 30), you can apply for an abatement. The tax is reduced based on the number of months left in the fiscal year after the transaction
- If you paid excise in another municipality, please send the Assessors proof that you were taxed and paid from said city/town.
- If you sold your boat, please contact the Assessing Department. Please do not ignore this bill even if you have sold the boat.
- If you have a vessel located part-time in Stockbridge, for more than two weeks, you will be responsible for taxes and fees.
- If your vessel is a commercial fishing boat and you have a commercial fishing license, please contact the Assessing Department to see if you are eligible for an abatement by submitting a copy of your commercial fishing license.