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 $3,000 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).

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