Boats and airplanes are taxable personal property and subject to annual appraisal. Their value is determined by reviewing the purchase price and sales of comparable vessels or aircraft. Both are assessed by the counties where they are habitually situated.
Information on boat and aircraft location and ownership is obtained from sources such as the Department of Motor Vehicles, the Federal Aviation Administration, the U.S. Coast Guard, referrals from other counties, and on-site inspections.
Certain boats, such as those used exclusively for commercial fishing, research, or as party boats, may qualify for partial tax exemptions. While boat owners pay registration fees to the Department of Motor Vehicles, personal property taxes are paid to the county where the boat is habitually moored or located.
Boat taxes are assessed on the unsecured tax roll, and tax bills are mailed at the end of June. Payment is due by August 31 of the same year.
Determining the Situs of a Boat or Vessel
Section 14 of the California Constitution states: "All property taxed by the local government shall be assessed in the county, city, and district in which it is situated." Similarly, Revenue and Taxation Code § 1141 specifies that "boats shall be assessed where they are habitually moored when not in use." The usual tax situs is the domicile of the owner.
Boat registration information is provided directly by the Department of Motor Vehicles (DMV). Boats should be registered at the situs where they are moored, as this determines the appropriate taxing jurisdiction.
Proof of situs, other than the DMV registration of domicile, may include:
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Receipts for docking fees
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Proof of registration in another county or state
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A copy of an uncanceled, current tax bill from another county for the boat
Notification of Assessment
Upon discovery of your boat/vessel, the Assessor will mail you a Notice of Vessel Assessment. This notice will provide you with the fair market value that will be enrolled for the upcoming lien date, January 1, and general information regarding the assessment of your vessel.
The Assessor utilizes the Aircraft Bluebook as the primary value guide for appraising general aircraft. This method is in compliance with Revenue and Taxation Code § 5364 and is used by county assessors throughout the state. The retail values listed in Aircraft Bluebook are for a fully airworthy aircraft with average equipment for the model and in average condition considering the aircraft's age and likely use. Once a bluebook value is determined, the Assessor discounts the value by 10% to more closely align it with private party market values. Other consideration is given for: Overall condition of the aircraft, equipment installed, hours since a major engine overhaul and total airframe hours
If you believe the market value of your aircraft is less than its taxable value on January 1, you can request a value review be performed by the Assessor’s Office. Our office welcomes any information and market data you are willing to share that can help us arrive at fair and accurate assessments. Your gross taxable value can be found in the upper right corner of your tax bill. Please compare this value to your opinion of market value before deciding if you would like to request a value review by the Assessor. Please include with your request any information that supports your opinion of value. Please call (559) 636-5159 to request an application be mailed to you, or download a Request for Value Review application from our website.
You may request a statement by calling (559) 636-5159 or sending an email to AssessorBPP@TulareCounty.CA.Gov. You can also download an Aircraft Property Statement from the Assessor's website. If you are filing for the first time, please write “first-time file” at the top of a new Aircraft Property Statement. This will help our office promptly recognize that a new assessment needs to be created.
