HomeMy Public PortalAboutExcise Tax Abatement Application-- BoatState Tax Form 126-BE The Commonwealth of Massachusetts Assessors’ Use only
Revised 12/2004 Date Received
Name of City or Town Application No.
BOAT EXCISE ABATEMENT APPLICATION
General Laws Chapter 60B
Return to: Board of Assessors
Must be received by the assessors within three
years after the excise was due, or one year after
the excise was paid, whichever is later.
INSTRUCTIONS: Complete BOTH sides of application. Please print or type.
A. TAXPAYER INFORMATION.
Name(s) (as shown on bill) Telephone No. ( )
Address (as shown on bill)
No. Street City/Town Zip Code
Mailing address (if different)
No. Street City/Town Zip Code
B. BILL INFORMATION. Complete using information as it appears on tax bill.
Fiscal year Registration/documentation number
Issue date Name of boat
Bill number Model year
Length of boat
C. SIGNATURE.
Subscribed under the penalties of perjury
Signature of applicant Date
YOU MUST ALSO COMPLETE SECTION D ON REVERSE SIDE
DISPOSITION OF APPLICATION (ASSESSORS’ USE ONLY)
Fiscal year _____________ Assessed excise $ _____________ Board of Assessors
Bill number _______________ Abatement $ _____________
Adjusted excise $ _____________
Certificate number ____________ Date
FILING THIS APPLICATION DOES NOT STAY THE COLLECTION OF YOUR EXCISE.
TO AVOID INTEREST, CHARGES, PENALTY AND COLLECTION ACTION, YOU MUST PAY EXCISE AS BILLED BY THE DUE DATE.
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
D. REASON(S) ABATEMENT SOUGHT. Check reason(s) you are applying and provide the specified documentation.
Boat sold or traded Bill of sale
Boat total loss Insurance settlement letter
Boat repossessed Notice from lienholder
Boat junked Receipt from junk yard
Boat stolen Police report
Boat mooring/registration/location
changed from billing city/town
Date of move: ________/________/_________
Proof of new mooring place for summer of fiscal year of bill, or proof place boat located or
registered changed before July 1 of tax year of bill
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 moved from Massachusetts Date of move: ________/________/_________
If a registered boat, registration from new state or country and proof of cancellation or
expiration of MA registration
Boat exempt Type ____________________________________ Documentation establishing qualifications
Other Explain _________________________________________________ Relevant documentation
INFORMATION ABOUT YOUR BOAT EXCISE
BOAT EXCISE: You must pay an excise tax for a boat you own on July 1 and moor or locate in Massachusetts. The excise is
assessed for the fiscal year that begins on that date. Bills are issued by the city or town where you moor or dock the boat for the
summer season, or where the boat is registered or principally located if it is not moored or docked for the summer. The excise valuation
is determined by the length and age of the boat under a schedule established by General Laws Chapter 60B §2(c).
RETURNS. You must file a return by August 1 with the assessors of the city or town where the boat is moored or docked for the
summer season, or registered or principally located if it is not moored or docked for the summer. Your abatement rights may be lost, or
the amount of abatement limited, if you do not timely file a return.
ABATEMENTS. You may be entitled to an abatement (or a refund if the excise has been paid) if the boat is valued at more than the
valuation listed in the statutory schedule for the length and age of the boat. Abatements may also be granted if you do any of the
following during the same fiscal year: (1) transfer ownership of the boat, or (2) move out of Massachusetts, and if required to register the
boat, register it there and cancel or not renew the Massachusetts registration. You are not entitled to an abatement if you (1) cancel
your registration and retain ownership of the boat, or (2) change the location or registration of the boat to another Massachusetts city or
town during the same fiscal year. Abatements are pro-rated by the number of months in the fiscal year after the month the last eligibility
requirement takes place.
DEADLINE. Your abatement application must be received by the board of assessors within three years after the excise was due,
or one year after the excise was paid, whichever is later. To preserve your right to an abatement and to appeal, you must
file on time. By law, assessors may only act on late applications in limited circumstances where the excise is still unpaid and their
decision in those cases is final.
PAYMENT. Filing an application does not stay the collection of your excise. Failure to pay the excise when due may subject you to
interest, collection costs, a penalty of $20.00, or 20% of the excise, whichever is greater, and collection action, including loss of mooring
or docking privileges. To avoid any collection charges or action, you must pay the excise in full within 60 days of the bill’s issue date.
You will receive a refund if an abatement is granted.
DISPOSITION. The assessors have 3 months from the application filing date to act unless you agree in writing to their request to
extend the action period for a specific time. If the assessors do not act on your application within the original or extended period, it is
deemed denied. You will be notified in writing if an abatement has been granted or denied.
CONTACT THE ASSESSORS’ OFFICE IF YOU HAVE ANY QUESTIONS ABOUT YOUR EXCISE BILL OR ABATEMENT RIGHTS