FAQs • Placer County, CA • CivicEngage

▼
Assessor - Boats/Vessels - Servicemembers Civil Relief Act Exemption

1. If I am a resident of Southern California County and am stationed in Northern California, am I eligible for this exemption?: No. As a resident of California, your boat would be subject to taxation in the county the boat is located. The exemption would only apply if your residency is in the other 49 States and you are temporarily stationed in California. Should you change your residency to California then the exemption would cease.

2. If I retire and decide to stay in California temporarily, can I keep this exemption?: No, you must be active duty assigned to California. Once you retire, you are no longer assigned to or required to reside in California.

3. I own a boat with a friend. He has 33.3% ownership and I as an active duty servicemember own 66.6%. Is the boat fully exempt?: No, only the servicemember would be qualified for the exemption. 66.6% of the assessed value would be exempt.

4. It is mid-July and I didn’t get my claim form in. Can I still file a claim?: Yes. Since it is expected for active duty servicemembers to be temporarily away, the claim for exemption can be filed at any time without a penalty. However, without an annual filing, the boat will be assessed, a bill issued and due by the delinquent date. If you receive a bill and then file the claim, a correction to the tax roll will need to be submitted. Since the correction involves multiple offices, you will want to pay the bill to avoid any delinquent penalties, interest or liens. Once the correction is complete, you will receive a refund for any taxes paid. The Assessor’s Office has no authority to abate any penalties, interest or liens charged by the Tax Collector’s Office for delinquent taxes.