Overview
Every vessel habitually moored, docked, or principally situated in Massachusetts waters is subject to an annual Boat Excise Tax under Massachusetts General Law, Chapter 60B, Section 2. The tax rate is $10 per $1,000 of valuation, based on vessel length and age.
If you own a boat on July 1st, you are responsible for the excise tax for that fiscal year.
Reference: Massachusetts General Law, Chapter 60B, Section 2
Valuation Table
| Length of Vessel | Under 4 yrs | 4–6 yrs | 7 yrs+ |
| 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 |
**If you moored a boat in Marblehead Waters on July 1st or after-you will receive a bill for that Season
Payment
- Payment is due within 60 days of issuance.
- Unpaid tax may result in denial of docking or mooring rights by the Harbormaster.
- For any payment-related questions, please contact the Tax Collector’s Office directly at (781) 631-1033 or via email at revenue2@marbleheadma.gov.
Abatements
- If you sold, moved, or re-registered → you must file an abatement application with proof (bill of sale, out-of-state registration, plate cancellation, etc.)
Before Applying for an Abatement :
Please refer to the instructions and required documentation below before submitting an abatement application:
Mooring & Address Changes:
Contact the Harbormaster for returning a mooring, notification of a sold boat, or, an address change – ph. 781-631-2386 OR Email the Harbormaster’s Office
Fishing License and Commercial Vessel Abatements:
If your vessel is a commercial fishing boat and you hold a valid commercial fishing license, you may be eligible for an abatement. Please contact the Assessing Department for details and submit a copy of your current commercial fishing license to determine eligibility.