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Boats & Personal Watercraft
If It Floats, It May Be Subject To Property Taxes
- This category of property includes jet skis, yachts, cruise ships, and everything in between.
- In Orange County, approximately 52,000 boats are valued annually as of lien date, January 1.
- Property valued at $1,350 or less will not be taxed.
Taxes on Moorings and Boat Slips
- Private use of public property is taxable under certain conditions.
- If you rent or lease a mooring or boat slip from a city or the County, you may receive a property tax assessment.
- You may receive a property tax assessment if:
- You are using facilities owned by a government agency (city, county, state, school district, etc.).
- Your right to use government-owned property is independent, durable and exclusive.
- You are not a government agency.
State of California Publications
The California Board of Equalization publishes a series of Assessor's Handbooks to provide guidance to local Assessors. Click here to view the handbook on the Assessment of Vessels (AH 576).