Board of Assessors
Enacted November 14, 2006
The Harbor Master shall include language on the Mooring and Slip application that informs the recreational boat owners and commercial fishing vessel operators by the act of requesting said mooring or slip, they agree to pay an excise tax bill for said vessel to the Town of Harwich. No abatements will be granted by Harwich due to excise payments being made to other towns for said vessel.
Moorings and slips are intended to be available to boat owners whose vessel is habitually moored (domiciled) in Harwich waters.
Harwich Board of Assessors
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HARWICH, MA - (11/14/06) The Board of Assessors interpretation of the Boating Excise Tax Law Chapter 60B changed in 2006 as follows. All recreational vessels in port, or having a mooring permit or dockage permit are
subject to the application of the excise tax. Alternatively, the excise tax may
be applied to a visiting boat in the Port on July
1st. Recreational and Charter boats must pay 100% of the
tax based on the tax table which is applied based upon age of the vessel in
years and the length of the vessel. Bonified commercial fishermen are given a reduced rate (see below). It is independent of the actual value of the
Tax assessors no longer agree that if a vessel excise tax was paid to
another town it is likely that an abatement will be granted by the local town
assessor. If said excise remains unpaid after the due date, the harbormaster of
a city or town shall refuse to allow the vessel to moor, dock, or otherwise be
situated within the waterways of said city or town.
Since this tax matter is far beyond
the jurisdiction of the Harbormasterís Office, you must contact the Tax
Collectorís Office (508-430-7501) at your earliest convenience to determine the
amount owed for the unpaid balance and make arrangements for payment.
The question all recreational boaters, boat dealers, fishermen and commercial
operators need to ask themselves is "Did I pay these bills?". You should check
the delinquent boat excise
list which is a public document and being provide on-line and updated weekly
through the efforts of the Tax Collectors Office and the Harbormaster.
Commercial Fishing Vessels will normally be charged an excise tax of 50% of
the value given in the table. However, alternatives for zero tax are granted to
commercial fishing vessels if they comply with three points: they are
incorporated and pay a corporation tax; they are documented with the USCG; it is
used exclusively for commercial fishing.
Often the Harbormaster will be asked to verify the use of the vessel where it
comes to interpretation. The Harbormaster can refuse to give an opinion in this
matter if he is uncertain about the history of the usage of the vessel.
Remember you pay the boat excise tax to the Tax Collector. You file for an
abatement (request to reduce the tax)at the Assessors Office.
For the purpose of computing the excise under this chapter the value of each
such vessel, and its equipment, shall be deemed to be the fair cash value as
determined by the assessors of each city and town, but not in excess of the
LENGTH OF VESSEL (Overall VALUATIONS OF VESSELS (based on age of vessel)
center line Length
boomkins and similar Under 4 Years 4 thru 6 Years 7 or More Years
extensions) of age of age of age
Under 16' $ 1,000 $ 700 $ 400
16' but less than 17.5' 1,500 1,000 800
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
General Laws Regarding Excise Taxes on Motor boats and Other
Chapter 60B Section 1Chapter
60B Section 2Chapter 60B Section 3Chapter
60B Section 4Chapter 60B Section 5Chapter
60B Section 6
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