Fill - Free fillable Commonwealth of Massachusetts Boat Excise Abatement Application PDF form

State Tax Form 126-BE

The Commonwealth of Massachusetts

Assessors’ Use only

Revised 12/2004

Date Received

Name of City or Town

Application No.

BOAT EXCISE ABATEMENT APPLICATION

General Laws Chapter 60B

Return to: Board of Assessors

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.

INSTRUCTIONS: Complete BOTH sides of application. Please print or type.

A. TAXPAYER INFORMATION.

Name(s) (as shown on bill) Telephone No. ( )

Address (as shown on bill)

No. Street City/Town Zip Code

Mailing address (if different)

No. Street City/Town Zip Code

B. BILL INFORMATION. Complete using information as it appears on tax bill.

Fiscal year Registration/documentation number

Issue date Name of boat

Bill number Model year

Length of boat

C. SIGNATURE.

Subscribed under the penalties of perjury

Signature of applicant

Date

YOU MUST ALSO COMPLETE SECTION D ON REVERSE SIDE

DISPOSITION OF APPLICATION (ASSESSORS’ USE ONLY)

Fiscal year _____________ Assessed excise $ _____________ Board of Assessors

Bill number _______________ Abatement $ _____________

Adjusted excise $ _____________

Certificate number ____________ Date

FILING THIS APPLICATION DOES NOT STAY THE COLLECTION OF YOUR EXCISE.

TO AVOID INTEREST, CHARGES, PENALTY AND COLLECTION ACTION, YOU MUST PAY EXCISE AS BILLED BY THE DUE DATE.

THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE

D. REASON(S) ABATEMENT SOUGHT. Check reason(s) you are applying and provide the specified documentation.

 Boat sold or traded

Bill of sale

 Boat total loss

Insurance settlement letter

 Boat repossessed

Notice from lienholder

 Boat junked

Receipt from junk yard

 Boat stolen

Police report

 Boat mooring/registration/location

changed from billing city/town

Date of move: ________/________/_________

Proof of new mooring place for summer of fiscal year of bill, or

proof place boat located or

registered changed before July 1 of tax year of bill

NOTE: You are not entitled to an abatement if you registered or moved the boat elsewhere

within Massachusetts during the fiscal year of the excise tax.

 Owner moved from Massachusetts

Date of move: ________/________/_________

If a registered boat, registration from new state or country and

proof of cancellation or

expiration of MA registration

 Boat exempt

Type ____________________________________ Documentation establishing qualifications

 Other

Explain _________________________________________________ Relevant documentation

INFORMATION ABOUT YOUR BOAT EXCISE

BOAT EXCISE: You must pay an excise tax for a boat you own on July 1 and moor or locate in Massachusetts. The excise is

assessed for the fiscal year that begins on that date. Bills are issued by the city or town where you moor or dock the boat for the

summer season, or where the boat is registered or principally located if it is not moored or docked for the summer. The excise valuation

is determined by the length and age of the boat under a schedule established by General Laws Chapter 60B §2(c).

RETURNS. You must file a return by August 1 with the assessors of the city or town where the boat is moored or docked for the

summer season, or registered or principally located if it is not moored or docked for the summer. Your abatement rights may be lost, or

the amount of abatement limited, if you do not timely file a return.

ABATEMENTS. You may be entitled to an abatement (or a refund if the excise has been paid) if the boat is valued at more than the

valuation listed in the statutory schedule for the length and age of the boat. Abatements may also be granted if you do any of the

following during the same fiscal year: (1) transfer ownership of the boat, or (2) move out of Massachusetts, and if required to register the

boat, register it there and cancel or not renew the Massachusetts registration. You are not entitled to an abatement if you (1) cancel

your registration and retain ownership of the boat, or (2) change the location or registration of the boat to another Massachusetts city or

town during the same fiscal year. Abatements are pro-rated by the number of months in the fiscal year after the month the last eligibility

requirement takes place.

DEADLINE. Your abatement application must be received by the board of 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 an abatement and 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.

PAYMENT. Filing an application does not stay the collection of your excise. Failure to pay the excise when due may subject you to

interest, collection costs, a penalty of $20.00, or 20% of the excise, whichever is greater, and collection action, including loss of mooring

or docking privileges. To avoid any collection charges or action, you must pay the excise in full within 60 days of the bill’s issue date.

You will receive a refund if an abatement is granted.

DISPOSITION. The assessors have 3 months from the application filing date to act unless you agree in writing to their request to

extend the action period for a specific time. If the assessors do not act on your application within the original or extended period, it is

deemed denied. You will be notified in writing if an abatement has been granted or denied.

CONTACT THE ASSESSORS’ OFFICE IF YOU HAVE ANY QUESTIONS ABOUT YOUR EXCISE BILL OR ABATEMENT RIGHTS

Fill Online, Printable, Fillable, Blank Commonwealth of Massachusetts Boat Excise Abatement Application Form

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Fillable Commonwealth of Massachusetts Boat Excise Abatement Application

Fill Online, Printable, Fillable, Blank Commonwealth of Massachusetts Boat Excise Abatement Application Form

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