Boats & Aircraft

Other Property

hot air balloon
jet ski
boat in ocean

Boats & Aircraft

This category of property includes jet skis, sailboats, runabouts, cruisers, motor yachts, tugboats, barges, and other vessel types as well as hot air balloons, kit planes, single and multi-engine piston planes, turboprops, helicopters, business jets, and other aircraft types.

In Los Angeles County, approximately 26,000 vessels and 3,000 aircraft are valued annually as of the lien date, January 1st.

Vessels registered with the United States Coast Guard or the California Department of Motor Vehicles (DMV) are subject to property tax based on the fair market value of their vessel.

Prospective vessel owners should ensure that they may obtain clear title to the vessel they intend to purchase. You may not be able to register your vessel with the DMV until any unpaid tax bills are satisfied and a tax clearance certificate is obtained from the Treasurer-Tax Collector’s office and included with the vessel registration. Current owners must also keep their tax payments current to ensure continuous registration.

Taxes on Moorings, Boat Slips and Tie Downs

Private use of public property is taxable under certain conditions.

If you rent or lease a mooring, boat slip or tie down 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.

To view a Handbook on a particular subject, click on the button at right.