Are Boats and Aircraft subject to property taxes?

  Boats and airplanes are taxable and appraised annually.  Their value is determined by reviewing the purchase price and the sales of comparable boats and airplanes, blue books, and guides provided by the State Board of Equalization.

  Information on their location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration, airport managers, and on-site inspections.