Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Boats and Aircraft

Boats and airplanes are taxable and subject to annual appraisal.

Their value is determined by reviewing the purchase price and the sale of comparable boats and airplanes. Both boats and airplanes are assessed where habitually situated. Information on boat and aircraft location and ownership is obtained from the Department of Motor Vehicles, the Federal Aviation Administration, The U.S. Coast Guard and referrals from other counties and on-site inspections.

Boats used exclusively for commercial fishing, research or as a party boat may qualify for partial exemption.


Boat owners pay a registration fee to the Department of Motor Vehicles, but the personal property taxes are paid to the county where the boat is habitually moored or located.

  • Boats are taxable and subject to annual appraisal. Their value is determined by reviewing the purchase price and the sale of comparable boats. Both boats and airplanes are assessed where habitually situated. Information on boat location and ownership is obtained from the Department of Motor Vehicles, The U.S. Coast Guard, referrals from other counties and on-site inspections.

  • Boat owners pay a registration fee to the Department of Motor Vehicles, but the 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. The tax bills are mailed at the end of June and payment is due by August 31 of that year.