Aircraft and Boats are taxable and are appraised annually at current market value as of January 1. Values are determined by reviewing purchase prices, sales of comparable boats and other market data. Information on their location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, marina listings and on-site inspections for boats and obtained from the State Board of Equalization, Federal Aviation Administration, airport listings, and on-site inspections for aircraft.
Please select the appropriate button below for additional information on valuation, sale, or purchase of Aircraft or Boats/Vessels.
Business property, boats and aircraft are not governed by Proposition 13 and are instead valued annually as of January 1st at market value.
If you disagree with the assessed value enrolled for your business, boat or aircraft, please contact our Business Division at (530) 889-4300 or email us at [email protected]. |