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).