- Home
- Departments
- Assessing
- Boat Excise
Boat Excise
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.
MA General Laws relating to Boat Excise
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:
Valuations of Vessels
| Length of Vessel | Age of Boat: Under 4 Years |
4 thru 6 Years |
7 Years or more |
|---|---|---|---|
| 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 |
Boat Excise Abatements
To apply for an abatement (or refund if excise has been paid), please email a copy of the specified documentation and send your request for abatement to assessors@hingham-ma.gov. Copies of documents can be mailed to the Town of Hingham, Assessors Office, 210 Central Street, Hingham, MA, 02043. 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.
Reasons to File for a Boat Excise Abatement?
You may abate your Boat Excise Tax Bill, for the following reasons:
- Boat Sold or Traded: Provide a copy of the Bill of Sale or Trade in Agreement.
- Boat Totaled: Provide a copy of the Letter of Loss/Settlement Letter from your insurance company.
- Boat Repossessed: Provide a copy of the notice from the lienholder.
- Boat Junked: Provide a receipt from junk yard
- Boat Stolen: Provide a copy of the police report.
- Boat Mooring/Registration/Location changed from the Town of Hingham 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.)
- Owner of Boat Moved from Massachusetts: Provide date of move and copies of new state's registration/mooring for your boat.
- Commercial Fisherman
- Completed Application (State Tax Form 2BE-1)
- Copy of Commercial fisherman license,
- Copy of most recent tax returns which shows occupation.
- Documentation of the value of the boat, fishing gear and nets.
In addition to the requested documentation 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 Massachusetts Environmental Police can be contacted at 617-626-1610 or, you can go to the Massachusetts Environmental Police website for further registration cancellation information.