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
  • Bill of sale, and 
  • Proof of registration cancellation

*Note: you must cancel your registration with the Environmental Police to avoid future bills.

Boat Total Loss ("Totaled")
  • Insurance settlement letter, and 
  • Proof of registration cancellation

*Note: you must cancel your registration with the Environmental Police to avoid future bills.

Boat Repossessed
  • Notice from lienholder, and
  • Proof of registration cancellation

*Note: you must cancel your registration with the Environmental Police to avoid future bills.

Boat Junked
  • Receipt from junk yard, and
  • Proof of registration cancellation

*Note: you must cancel your registration with the Environmental Police to avoid future bills.

Boat Stolen
  • Police report, and
  • Proof of registration cancellation

*Note: you must cancel your registration with the Environmental Police to avoid future bills.

Boat mooring/registration/location changed from Freetown
  • Proof of new mooring place for summer of fiscal year of bill, or
  • Proof place of boat located or registered changed before July 1 of tax year of bill
Moved from Massachusetts
  • Proof of registration from new state/country, and
  • Proof of registration cancellation

*Note: you must cancel your registration with the Environmental Police to avoid future bills.

Exemption
  • Documentation estabilishing qualification for 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.

Bill Information

As shown on bill
As shown on bill
If different than address on bill
Year of bill
Select reason for application. Please see above for documentation required for each reason.
Please explain the exemption you qualify for and include any relevant documentation. If you have questions on exemptions, please contact the office.
Please explain circumstances and include relevant documentation

Required Documentation

Please upload any documentation required. Multiple upload fields are provided for your convenience, though you may not need all of them.

Documentation can also be emailed to assessors@freetownma.gov.

The Assessors office needs the following documentation to process this abatement application:

  • Bill of sale, and
  • Proof of registration cancellation

    *Don't forget: you must cancel your registration with the Environmental Police to avoid future bills.

The Assessors office needs the following documentation to process this abatement application:

  • Insurance settlement letter, and
  • Proof of registration cancellation

    *Note: you must cancel your registration with the Environmental Police to avoid future bills.

The Assessors office needs the following documentation to process this abatement application:

  • Notice from lienholder, and
  • Proof of registration cancellation

    *Note: you must cancel your registration with the Environmental Police to avoid future bills.

The Assessors office needs the following documentation to process this abatement application:

  • Proof of new mooring place for summer of fiscal year of bill, or
  • Proof place of boat located or registered changed before July 1 of tax year of bill

The Assessors office needs the following documentation to process this abatement application:

  • Proof of registration from new state/country, and
  • Proof of registration cancellation

    *Note: you must cancel your registration with the Environmental Police to avoid future bills.

The Assessors office needs the following documentation to process this abatement application:

  • Receipt from junk yard, and
  • Proof of registration cancellation

    *Note: you must cancel your registration with the Environmental Police to avoid future bills.

The Assessors office needs the following documentation to process this abatement application:

  • Police report, and
  • Proof of registration cancellation

    *Note: you must cancel your registration with the Environmental Police to avoid future bills.

Please utilize this field to provide documentation of the disposition of the vehicle (bill of sale, trade-in agreement, police report, insurance settlement letter, notice from lienholder, junk yard receipt, etc.).
Files must be less than 5 MB.
Allowed file types: gif jpg jpeg png pdf.

  

Please utilize this upload field to provide documentation of the disposition of the boat registration
Files must be less than 5 MB.
Allowed file types: gif jpg jpeg png pdf.

Applicant Contact Information

E-mail confirmation will be sent to this address. Once approved, abatement receipt will also be sent to this address.
Any additional necessary information.

If you have any issues with this form, please email assessors@freetownma.gov. A downloadable application that can be found here.