If you own a boat, a plane, a railroad car (or perhaps a train?), these items are taxable.
Boats are assessed annually in the county where they reside. We determine this based on your boat registration information. Condition, age, make, model, and special equipment are some of the considerations in determining the market value for tax purposes. Every year a tax bill is sent to each boat owner. When there is any change in status that may affect value, the boat owner should complete the Vessel Affidavit form and return to our office via email or regular mail. There is also now an E-File Vessel Affidavit Form available for your use.
More information about Boat Assessments
Aircraft are assessed annually in the county where they are based. Paint and interior condition, engine and air frame hours, and additional avionics are all reviewed during the analysis, as is any history of damage. When there is any change in status that may affect value, the plane owner should complete the Aircraft Affidavit form and return to our office via email or regular mail. There is also now an E-File Aircraft Affidavit Form available for your use.
More information about Aircraft Assessments
Own a railroad car? Or maybe a whole train?
Just like in the old days, some people own private railroad cars, and they are taxable. The State Board of Equalization values railroad property and cars since they move across county and state boundaries.