The Boat Excise Abatement Form is the City of Boston form for asking to reduce a boat excise tax bill when the boat was sold, traded, stolen, junked, moved or is exempt. It is returned to the Taxpayer Referral & Assistance Center (TRAC). If you arrived looking for Boston property tax information, note that this form concerns only the boat excise tax bill. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the City of Boston publishes the original at boston.gov.
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What is Boat Excise Abatement Form – Boston, MA?
The Boat Excise Abatement Form is the City of Boston form that a boat owner returns to the Taxpayer Referral & Assistance Center (TRAC) to apply for an abatement, which is a reduction in the excise tax shown on a boat excise tax bill.
The form is printed on the reverse side of the boat excise tax bill. It asks for the name, bill number, year of the bill, plate registration number and address exactly as shown on the bill, plus a corrected mailing address if different. You then check the reason the bill should be reduced: the boat was sold, traded, stolen or a total loss, junked, moored in another Massachusetts city or town, moved from Massachusetts, or is exempt, or you give another reason. Each reason lists the documents that must go with the form. The form ends with a signature made under the pains and penalties of perjury.
The form states that all information must be supplied for the bill to be abated. When an abatement is granted because of a sale, trade, theft, total loss, removal of the boat from the City of Boston, or overvaluation, the amount abated is refunded to you.
An application for abatement does not stay the collection of the boat excise tax. The bill still has to be paid on time. Questions about the bill or the abatement go to TRAC at (617) 635-4287.
Who needs to file Boat Excise Abatement Form – Boston, MA?
Boat owners who received a City of Boston boat excise tax bill and believe it should be reduced use this form. The form lists these situations, each tied to a box you check:
- the boat was sold;
- the boat was traded;
- the boat was stolen or declared a total loss;
- the boat was junked;
- the boat is moored in another Massachusetts city or town;
- the boat was moved from Massachusetts;
- the boat is exempt, or another reason applies, which you describe on the OTHER line.
The City of Boston page adds that you can file an abatement only for specific reasons, so check that your situation fits before applying. The person assessed on the bill signs the form on the line Signature of assessed individual; the form names no other signer.
Do not treat the form as a way to delay payment. It states that an application for abatement does not stay collection of the tax. For registration, cancellation or status-change questions about a Massachusetts documented boat, the form refers you to the Massachusetts Environmental Police Boat Registration Bureau, and for a federally documented boat to the National Vessel Documentation Center.
When to file Boat Excise Abatement Form – Boston, MA
File within three years after the excise is due, or one year after the excise was paid, whichever is later. The form and the City of Boston page give the same rule.
Do not wait on the abatement to pay the bill. A boat excise payment is due 60 days after the bill is issued, and the form says the bill must be paid no later than sixty (60) days from its issue date to avoid interest charges and fees. If you do not pay and the abatement is denied, you will have to pay late fees and penalties, according to the City of Boston page.
If you check MOORED IN ANOTHER MASS. CITY/TOWN or MOVED FROM MASSACHUSETTS, the form asks for a date. Neither the form nor the city page states a processing time for decisions.
Documents you need
- If the boat was sold: a bill of sale showing the date of transfer and the name of the transferee, and a cancelled registration from the Mass Environmental Police Boat Registration Bureau or from the National Vessel Documentation Center.
- If the boat was traded: a new registration form and a purchase agreement citing the boat as a trade-in.
- If the boat was stolen or a total loss: an insurance company settlement letter and a cancelled registration from the Division of Law Enforcement.
- If the boat was junked: a receipt from the junkyard and a copy of the cancelled registration.
- If the boat is moored in another Massachusetts city or town: a letter from the harbormaster or a paid excise bill from that Massachusetts city or town.
- If the boat was moved from Massachusetts: a registration form from the new state or documentation from the harbormaster.
- If the boat is exempt: proof of entitlement to a statutory exemption.
How to fill out Boat Excise Abatement Form – Boston, MA
Copy bill details exactly
Enter the Name, Bill No. and Year of Bill, and Address exactly as shown on the boat excise tax bill. Add the Plate Registration # as well.
Add a corrected mailing address
In Correct Mailing Address, write your address only if it differs from the one on the bill. Enter a contact phone number.
Check the reason for abatement
Under the heading about what the boat has been, check one box: SOLD, TRADED, STOLEN OR TOTAL LOSS, JUNKED, MOORED IN ANOTHER MASS. CITY/TOWN or MOVED FROM MASSACHUSETTS.
Enter dates where requested
If you checked the moored or moved box, fill in the date in the Date: ____ / ____ / ____ blank beside it.
Mark exempt or other reasons
If the boat, ship or vessel is exempt, check EXEMPT. If none of the listed reasons fits, describe your reason on the OTHER line.
Gather the listed documents
Collect the documents listed beside the box you checked, for example a bill of sale and cancelled registration for a sold boat.
Date and sign the form
Fill in the day, month and year in the line beginning Subscribed this, which is made under the pains and penalties of perjury, then sign on Signature of assessed individual.
Review, download and assemble
Check that no field is blank, then download or print the completed PDF from FillingPDF. Pay the bill on time and send the form with your documents as described under How to submit.
How to submit Boat Excise Abatement Form – Boston, MA
You can return the form by mail or in person at the Taxpayer Referral & Assistance Center (TRAC).
- By mail: Taxpayer Referral & Assistance Center (TRAC), Room M5, One City Hall Square, Boston, MA 02201. Include the documents listed for the reason you checked.
- In person: bring your completed form, or fill out a new one, to TRAC on the Mezzanine level of Boston City Hall. Office hours printed on the form are Monday - Friday, 9AM - 5PM.
- Getting the form: it is on the reverse side of your excise tax bill. You can also download and print a blank copy, or call TRAC at (617) 635-4287 and ask for the form to be sent.
Keep paying the bill on time, because the abatement application does not stay collection. More information is available at www.cityofboston.gov/assessing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Skipping paying the bill because an abatement application is pending; the form says the application does not stay collection, and unpaid bills can bring interest, fees, late fees and penalties.
- Missing the filing window: three years after the excise is due or one year after it was paid, whichever is later.
- Leaving fields blank; the form states that all information must be supplied for the bill to be abated.
- Entering the name, bill number, year of bill or address differently from the bill, when the form asks for them as shown on the bill.
- Checking a reason box without attaching the documents listed for it, such as the bill of sale and cancelled registration for a sold boat.
- Omitting the date on the moored in another Massachusetts city or town line, or on the moved from Massachusetts line.
- Leaving out the signature of the assessed individual, or the day, month and year the form is subscribed.
- Mailing the form to a registration office instead of TRAC, Room M5, One City Hall Square, Boston, MA 02201.
Frequently asked questions
What is the Boston Boat Excise Abatement Form?
It is the City of Boston form for asking to reduce a boat excise tax bill. You check a reason, such as sale, trade, theft, junking or a move, attach the listed documents and return it to the Taxpayer Referral & Assistance Center (TRAC).
How long do I have to file a boat excise abatement in Boston?
You have until three years after the excise is due, or one year after the excise was paid, whichever is later. The form and the City of Boston page state this same period.
Do I still have to pay my boat excise bill if I apply for an abatement?
Yes. The form says an application for abatement does not stay collection of the tax. A boat excise payment is due 60 days after the bill is issued; if the abatement is denied and the bill is unpaid, late fees and penalties apply.
Will I get a refund if the abatement is granted?
Yes, in the cases the form lists. If an abatement is granted due to sale, trade, theft, total loss, removal of the boat from the City of Boston, or overvaluation, the amount abated is refunded to you.
What documents do I need to prove my boat was sold?
A bill of sale showing the date of transfer and the name of the transferee, plus a cancelled registration from the Mass Environmental Police Boat Registration Bureau or from the National Vessel Documentation Center.
Where do I send the boat excise abatement form in Boston?
Mail it to Taxpayer Referral & Assistance Center (TRAC), Room M5, One City Hall Square, Boston, MA 02201, or bring it to TRAC on the Mezzanine level of City Hall. For questions, call (617) 635-4287.
Can I fill out the boat excise abatement form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not the City of Boston, and does not file the form; you return it to TRAC by mail or in person.
Where do I get a blank boat excise abatement form?
It is on the reverse side of your boat excise tax bill. You can also download and print a blank form from the City of Boston, or call TRAC at (617) 635-4287 and ask for the form to be sent.
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