San Bernardino County
Office of the Assessor

Friday, September 30, 2016
Boats & Aircraft

Boats & General Aircraft

California law requires an annual property tax on all vessels and general aircraft based on the value of the property. Since vessels and aircraft are personal property and mobile, they may have various locations throughout the year. The location of the vessel or aircraft may be the same or different from day to day, month to month, or year to year. For this purpose, a vessel or aircraft location for the (lien date) January 1 must be identified using the registration location, habitual location when not in use, or where the owner claims residency.  It is the taxpayer’s responsibility to provide the Assessor with documentation of tax jurisdiction.

If the property has been damaged, complete Damaged Property Reassessment Application form ARP-033

Vessel owners who have registered through the California Department of Motor Vehicles have claimed that the vessel is a California vessel registered to a California resident upon registration. You will pay the DMV the vessel registration fee. The personal property taxes will be assessed by the County Assessor.

Values are determined by several different approaches including a review of the purchase price, purchase date, sales of comparable property, and other market data. Value must also include California sales tax. When you receive your property statement, complete the property statement with the most current data about the property for the Assessor to make a more informed valuation.

Some older aircraft may be eligible for a Historical Aircraft Exemption. See forms BOE-260-A and BOE-260-B.