Boats & Aircraft

Other Property

hot air balloon
jet ski
boat in ocean

This category of property includes jet skis, hot air balloons, yachts, cruise ships, aircraft and everything in between.

In Los Angeles County, approximately 65,000 boats and 4,000 aircraft are valued annually as of the lien date, January 1st.

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.