BOAT AND AIRPLANE ASSESSMENTS

If it flies or floats, it’s assessed for property taxes. The San Diego County Assessor’s Office
assesses all boats and aircraft located within San Diego County annually for property tax purposes.
For more information contact the Marine and Aviation section of the Assessor’s Office at (858) 505-6200.

Q: When and where is a boat or airplane assessed for property taxes?

A: State law requires that boats and airplanes will be assessed on January 1, starting 1997 and for each year thereafter, at the site where they are regularly or routinely located. All boats or airplanes regularly located in San Diego County are assessed here, regardless of where they are registered.

Q: What if my boat or airplane is out of the county on January 1?

A: Temporary removal of a boat or airplane from the county on January 1 does not exempt it from property taxes if it is routinely located in the county on a regular basis.

Q: How are values determined for boats and airplanes?

A: Values are established by reviewing sales of comparable boats and airplanes on an annual basis. If a boat or airplane is built by the owner, the cost of construction is then used as the basis for determining its value.

Q: How does the assessor’s office locate boats?

A: The assessor’s office receives registration and documentation information on boats from the Department of Motor Vehicles and the United States Coast Guard.

Q: How are airplanes located by the assessor’s office?

A: The assessor’s office receives airplane ownership information from the State Board of Equalization and the Federal Aviation Administration. We also receive annual reports from airport operators and make periodic reviews of all airports.

Q: If my boat or airplane is for sale and it is consigned to a broker will it be assessed for property taxes?

A: Yes. Only boats and airplanes owned and held in inventory for sale by a licensed dealer are exempt from property taxes.