Boats/Watercraft Excise Abatement Application
Excise tax bills for boats are mailed in mid- to late-September. Similar to motor vehicle excise, Freetown receives its boat excise tax information from the state (specifically, the Massachusetts Environmental Police).
Non-residents: If you have received a bill from Freetown, it's because you've either registered the boat to an address in Assonet or East Freetown, or because you've indicated that Freetown is the place where you habitually dock/moor your boat. An example of this would be someone who lives elsewhere but keeps their boat on Long Pond. In either of these cases, the tax is owed to Freetown unless you can show that you have paid a tax on the same boat in another city or town.
If you've sold your boat: If you've sold your boat, you can apply for an abatement using the form below. You'll need proof of the sale (such as a bill of sale, trade-in paperwork, etc.), and proof that you have cancelled the registration of the boat. If you do not cancel the registration, you may continue receiving excise bills in future years.
If your boat's value appears incorrect: The value of your boat is set by state law, and is based purely on the age and length of your boat. This law has not been updated in many, many years, and values many boats considerably - sometimes tens of thousands of dollars - below market value. Your $100,000 boat may only be worth $15,000 according to the law. If your boat appears overvalued, you should check that the year and length of your boat are correctly listed on your bill and contact the Assessors' office if either of these numbers is incorrect.
Reasons for Applying for an Abatement
Reason | Documentation Required |
---|---|
Boat Sold or Traded |
*Note: you must cancel your registration with the Environmental Police to avoid future bills. |
Boat Total Loss ("Totaled") |
*Note: you must cancel your registration with the Environmental Police to avoid future bills. |
Boat Repossessed |
*Note: you must cancel your registration with the Environmental Police to avoid future bills. |
Boat Junked |
*Note: you must cancel your registration with the Environmental Police to avoid future bills. |
Boat Stolen |
*Note: you must cancel your registration with the Environmental Police to avoid future bills. |
Boat mooring/registration/location changed from Freetown |
|
Moved from Massachusetts |
*Note: you must cancel your registration with the Environmental Police to avoid future bills. |
Exemption |
|
How to Apply for an Abatement
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 ownership of the boat, or (2) change the registration or location of the boat to another Massachusetts city or town, during the fiscal year.