Excise on Boats, Ships & Vessels
Every vessel and its equipment is assessed each fiscal year for the privilege of using the waterways of the commonwealth. Excise tax on Boats/Vessels, which are billed on a fiscal year basis, are for vessels habitually moored or docked in Salem waters also including vessels principally situated in the City. Any person who owns a vessel on July 1st shall annually, on or before August 1st, make a return on oath to the Assessors through the Harbormaster, an adequate description, registration or documentation number if any, the owner's estimate of the fair cash value and any engine or motor used to propel the vessel(s) on Form 2 BE-1
We follow guidelines set by the Commonwealth of Massachusetts (refer to MGL Chapter 60B) as shown below. Boats are taxed at a rate of ten dollars ($10) per thousand of valuation.
| LENGTH OF VESSEL (Overall center line length excluding bowsprits, boomkins and similar extensions) | LENGTH OF VESSEL VALUATIONS OF VESSELS (based on age of vessel) | ||
Under 4 Years of age | 4 thru 6 Years of age | 7 or More Years of age | |
| Under 16 ft. | $1,000 | $700 | $400 |
| 16 ft. but less than 17.5 ft. | $1,500 | $1,000 | $800 |
| 17.5 ft. but less than 20 ft. | $3,000 | $2,000 | $1,500 |
| 20 ft. but less than 22.5 ft. | $5,000 | $3,300 | $2,500 |
| 22.5 ft. but less than 25 ft. | $7,500 | $5,000 | $3,800 |
| 25 ft. but less than 27.5 ft. | $10,500 | $7,000 | $5,300 |
| 27.5 ft. but less than 30 ft. | $14,000 | $9,300 | $7,000 |
| 30 ft. but less than 35 ft. | $18,500 | $12,300 | $9,300 |
| 35 ft. but less than 40 ft. | $24,000 | $16,000 | $12,000 |
| 40 ft. but less than 50 ft. | $31,500 | $21,000 | $15,800 |
| 50 ft. but less than 60 ft. | $41,000 | $27,300 | $20,500 |
60 ft. or over | $50,000 | $33,000 | $24,800 |
Excise tax payments are due within 60 days from issuance by the Collector. Failure to receive notice shall not affect the validity of the excise to collect.Failure to pay said excise by the due date shall result in penalty being imposed which shall be equal to thirty dollars or twenty per cent of the amount of the excise due, whichever is grater. The penalty shall be in addition to the amount of excise due and any interest thereon imposed by law. If said excise remains unpaid after the due date, the Harbormaster shall refuse to allow the vessel to moor, dock, or otherwise be situated within the waterways of Salem. All sums received from said penalty shall be credited to the Municipal Waterways Improvement and Maintenance Fund (MWIMF) established under the provisions of clause (72) of section five of Chapter forty.
Abatements 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 Harbormaster and the Assessors by filling out the Boat Excise Abatement Application.
If you paid excise in another municipality, please send the Assessors & Harbormaster proof that you were taxed and paid from said city/town.
If you sold your boat, please contact the Assessing Department and the Harbormaster. Please DO NOT IGNORE this bill even if you have sold the boat.
If you have a vessel located part time in Salem, for more than two weeks, you will be responsible for taxes and fees.
If your vessel is a commercial fishing boat and you have a commercial fishing license, please contact the Assessing Department to see if you are eligible for an abatement by submitting a copy of your commercial fishing license.
For Mooring slips and fees, please contact the Harbormaster.
If you have any questions or for further information, contact the Assessors Office at (978) 619-5618 and the Harbormaster at (978) 741-0098 located at 51 Winter Island Rd