Boats & Air
Boats & Aircraft
The Personal Property Division is
responsible for the discovery and assessment of all taxable business
property, boats, and aircraft. Although assessed differently, the
tax rate for both personal and real property at the same location is
Most boats and general aviation
aircraft are taxable and are assessed annually at their current
market value in the county in which the boat or aircraft is
Boat owners pay a registration fee
to the Department of Motor Vehicles, but the personal property
taxes are paid to the county where the boat is located.
The tax bill is mailed at the end of July and payment is due by
August 31 of that year.
Values are determined by several
different approaches including a review of the purchase price,
purchase date, sales of comparable boat and aircraft, and other
Aircraft Property Statements are
mailed to identified aircraft owners after January 1 and are
required to be returned by April 1.
Some older aircraft may be eligible
for a Historic Aircraft Exemption.