Boat Excise Tax & Waterway Permit
The City of Fall River Assessors Office yearly receives from the Commonwealth of Massachusetts Division of Environmental Law Enforcement a listing of all vessels registered with the City of Fall River as their place of habitual mooring or dockage. Boat Excise tax is State mandated under M.G.L 60B.
Excise tax is due on boats that are habitually moored, docked, or stored in Fall River. If you live in another town/city, but keep your boat in Fall River, the excise tax is due to Fall River. You will not have to pay in both communities, only where the boat is moored/docked in the summer.
Vessels that are registered (documented) with the U.S.C.G., or registered in another state must declare the vessel at the Tax Assessors office in the community where the vessel is habitually moored or docked. Boat Excise tax is due to that community.
In order to assist in the collection of boat excise tax, the city of Fall River has a "Waterway Decal Ordinance".
Section 82-76 Waterway Permit Decal
Any boats using the waters of Fall River for 14 days per calendar year (cumulative) are required to display a Fall River Waterway Permit. Such decal shall be affixed approximately eighteen (18) inches from the stern and four(4) inches from the gunnel, on the starboard side. These decals shall be displayed so as to be clearly visible for inspection by the Harbormaster. Failure to display a current Fall River Waterway Permit decal shall be a violation of this ordinance and subject to a fine as provided in the fee schedule in Appendix A.
Penalty: $50 per day
Harbormasters will be visiting the marinas and moorings on a regular basis to check for Waterway Permits. Please make certain that your boat has a Waterway Permit displayed in the proper location.
Fall River Waterway Permits are issued at no charge / no fee.
Questions ? 508-324-2300 - Fall River Tax Assessor Office
508-324-2240 - Fall River Tax Collector Office
NOTE:
The Harbormaster Dept. will not be handling boat excise tax issues, or issuing Waterway Permits. You must contact the Tax Assessors or the Tax Collectors office directly.
If you pay your boat excise tax at the Tax Collectors office, they will issue you a Waterway Permit for your vessel. If you mail it in, or pay online, you will need to contact the Tax Collectors Office to obtain your Waterway Permit.
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Below is the actual language from M.G.L.
Section 1: Definitions
Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
''Vessel'', every watercraft, including documented boats and ships, used or capable of being used as a means of transportation on water, and includes all equipment, including mode of power, and furnishings that are normally required aboard the vessel during accomplishment of the functions for which the vessel is being utilized.
''Habitually moored or docked'', the place where the owner has usual mooring or dockage for the summer season.
''Principally situated'', for a registered ship or vessel where it is registered, and for a non registered ship or vessel, whether documented or not, the city or town in Massachusetts where it is principally located during the calendar year.
Introduction to Boat Excise Pursuant to Ch. 60B of the Massachusetts General Laws,
There shall be assessed and levied by each city and town in each fiscal year on every vessel, and its equipment, for the privilege of using the waterways of the commonwealth, an excise measured by the value thereof, as hereinafter defined and determined, at the rate of ten dollars per thousand of valuation unless expressly exempted.
Any person who owns such a vessel on July 1st shall annually, on or before August 1st, make a return on oath to the assessors of the city or town where such vessel is to be moored or docked, or in the case of a vessel which has no mooring or docking space, where said vessel is principally situated, setting forth the vessel's registration or documentation number, if any; an adequate description, as well as the owner's estimate of the fair cash value of said vessel and any engine or motor used to propel said vessel, as of the next preceding July 1st; and the place of habitual mooring or docking or other principal location of said vessel. All sums received from the excise imposed under this chapter are paid into the treasury of the city or town and fifty percent of the excise is credited to the municipal waterways improvement and maintenance fund established under the provisions of Section Five G of Chapter Forty.
Calculating Boat Excise For the purpose of computing the excise under this chapter the value of each 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 following values:
The City of Fall River Assessors Office yearly receives from the Commonwealth of Massachusetts Division of Environmental Law Enforcement a listing of all vessels registered with the City of Fall River as their place of habitual mooring or dockage. Boat Excise tax is State mandated under M.G.L 60B.
Excise tax is due on boats that are habitually moored, docked, or stored in Fall River. If you live in another town/city, but keep your boat in Fall River, the excise tax is due to Fall River. You will not have to pay in both communities, only where the boat is moored/docked in the summer.
Vessels that are registered (documented) with the U.S.C.G., or registered in another state must declare the vessel at the Tax Assessors office in the community where the vessel is habitually moored or docked. Boat Excise tax is due to that community.
In order to assist in the collection of boat excise tax, the city of Fall River has a "Waterway Decal Ordinance".
Section 82-76 Waterway Permit Decal
Any boats using the waters of Fall River for 14 days per calendar year (cumulative) are required to display a Fall River Waterway Permit. Such decal shall be affixed approximately eighteen (18) inches from the stern and four(4) inches from the gunnel, on the starboard side. These decals shall be displayed so as to be clearly visible for inspection by the Harbormaster. Failure to display a current Fall River Waterway Permit decal shall be a violation of this ordinance and subject to a fine as provided in the fee schedule in Appendix A.
Penalty: $50 per day
Harbormasters will be visiting the marinas and moorings on a regular basis to check for Waterway Permits. Please make certain that your boat has a Waterway Permit displayed in the proper location.
Fall River Waterway Permits are issued at no charge / no fee.
Questions ? 508-324-2300 - Fall River Tax Assessor Office
508-324-2240 - Fall River Tax Collector Office
NOTE:
The Harbormaster Dept. will not be handling boat excise tax issues, or issuing Waterway Permits. You must contact the Tax Assessors or the Tax Collectors office directly.
If you pay your boat excise tax at the Tax Collectors office, they will issue you a Waterway Permit for your vessel. If you mail it in, or pay online, you will need to contact the Tax Collectors Office to obtain your Waterway Permit.
--------------------------------------------------------------------------------------------------------------------------------------------------
Below is the actual language from M.G.L.
Section 1: Definitions
Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
''Vessel'', every watercraft, including documented boats and ships, used or capable of being used as a means of transportation on water, and includes all equipment, including mode of power, and furnishings that are normally required aboard the vessel during accomplishment of the functions for which the vessel is being utilized.
''Habitually moored or docked'', the place where the owner has usual mooring or dockage for the summer season.
''Principally situated'', for a registered ship or vessel where it is registered, and for a non registered ship or vessel, whether documented or not, the city or town in Massachusetts where it is principally located during the calendar year.
Introduction to Boat Excise Pursuant to Ch. 60B of the Massachusetts General Laws,
There shall be assessed and levied by each city and town in each fiscal year on every vessel, and its equipment, for the privilege of using the waterways of the commonwealth, an excise measured by the value thereof, as hereinafter defined and determined, at the rate of ten dollars per thousand of valuation unless expressly exempted.
Any person who owns such a vessel on July 1st shall annually, on or before August 1st, make a return on oath to the assessors of the city or town where such vessel is to be moored or docked, or in the case of a vessel which has no mooring or docking space, where said vessel is principally situated, setting forth the vessel's registration or documentation number, if any; an adequate description, as well as the owner's estimate of the fair cash value of said vessel and any engine or motor used to propel said vessel, as of the next preceding July 1st; and the place of habitual mooring or docking or other principal location of said vessel. All sums received from the excise imposed under this chapter are paid into the treasury of the city or town and fifty percent of the excise is credited to the municipal waterways improvement and maintenance fund established under the provisions of Section Five G of Chapter Forty.
Calculating Boat Excise For the purpose of computing the excise under this chapter the value of each 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 following values:
Applying for a Boat Abatement. If during any fiscal year ownership of a boat is transferred by sale or otherwise, or if during any fiscal year the owner of a boat removes it to another state and registers the boat in the other state and surrenders or does not renew his registration in this state, the excise shall be reduced, upon application, by an abatement prorated to the amount of time that the vessel was registered. The minimum boat excise assessment which may be made is $5.00.
Boat Exemptions. Boat excise shall not apply to vessels owned by the commonwealth , or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets owned and actually used by the owner in the prosecution of his business if engaged exclusively in commercial fishing, with a total value of ten thousand dollars or less; nor to other vessels with a value of one thousand dollars or less.
Boat Exemptions. Boat excise shall not apply to vessels owned by the commonwealth , or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets owned and actually used by the owner in the prosecution of his business if engaged exclusively in commercial fishing, with a total value of ten thousand dollars or less; nor to other vessels with a value of one thousand dollars or less.
