If you own a boat, a plane, a railroad car (or perhaps a train?), these items are taxable. View the sections listed below for information.
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.
Every year, an aircraft property statement is mailed to each aircraft owner so that he / she may report any changes in status which may affect the value.
If you have any questions, please contact our office.
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 contact our office to notify us of the change.
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.