BOAT EXCISE ABATEMENT APPLICATION
INSTRUCTIONS: To apply for an abatement (or refund if excise has been paid), complete this form and provide the specified documentation.
Abatement applications 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. To preserve your right 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.
Filing an application does not stay the collection of your excise bill. To avoid interest, charges, a penalty of $20.00, or 20% of the excise, whichever is greater, and collection action, including loss of mooring or docking privileges, you must pay the bill in full within 60 days of its issue date. You will receive a refund if an abatement is granted.
NOTE. You are not entitled to an abatement if you (1) cancel your registration and retain ownersh1p of the boat, or (2) change the registration or location of the boat to another Massachusetts city or town, during the fiscal year.
Provide 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.