Boat Excise Tax
Any person who owns a watercraft on July first shall annually, on or before August first, file a return to the assessors of the town where such a vessel is moored or docked, or where it is principally situated. The Town of Manchester then levies an excise tax of ten dollars per thousand of valuation. For the purpose of computing excise tax, the State offers the following guidelines:
Assessors Office, and no abatement is granted for transactions occurring after November 1ST.
If excise tax remains unpaid after 60 days, the harbormaster of Manchester shall refuse to allow the vessel to moor or dock within the waterways of Manchester.
Any questions or for further information, you can contact the Assessors Office.
Also don’t forget to check out our homepage.
Length of Vessel Valuations of Vessels
(Based on Age of Vessel)
| Size | Under 4 Years of age | 4 Through 6 Years of age | 7 or More Years of age |
|---|---|---|---|
| Under 16' | $1000 | $700 | $400 |
| 16' but Less Than 17.5' | $1500 | $1000 | $800 |
| 17.5' but Less Than 20' | $3000 | $2000 | $1,500 |
| 20' but Less Than 22.5' | $5000 | $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 |
The payment of such excise shall not apply to vessels that 50% of the income is from commercial fishing, with a total value of $50,000 or less, or to other vessels with a value of $1,000 or less.
Abatement 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 ManchesterAssessors Office, and no abatement is granted for transactions occurring after November 1ST.
If excise tax remains unpaid after 60 days, the harbormaster of Manchester shall refuse to allow the vessel to moor or dock within the waterways of Manchester.
Any questions or for further information, you can contact the Assessors Office.
Also don’t forget to check out our homepage.