The California Constitution (Section XIII, Article 1) provides that all tangible property is taxable unless it is otherwise exempted by the Constitution or by the legislature. Household personal property was exempted in the 1950's, but privately-owned boats are still subject to property tax.
California Department of Motor Vehicle (DMV) records are the primary source of information utilized by the Assessor in determining ownership and location of boats and watercraft. Documented vessels, which are registered with the U.S. Coast Guard rather than DMV that are principally based within the county, are also subject to assessment.
For questions not covered in the Boats FAQs list, please call our Marine Division at (916) 875-0740 or email ASR-Marine@saccounty.net.