County of San Diego

ASSESSOR | RECORDER | COUNTY CLERK

Ernest J. Dronenburg, Jr.

Vessels

In California, all watercraft (hereafter referred to as vessels) are assessable as personal property and subject to property taxes. The Assessor’s Office assesses all vessels located within San Diego County annually for property tax purposes.

For more information or to request a Vessels Property Statement, contact the Marine and Aviation section of the Assessor’s Office at (858) 505-6200.

In person:

Visit our Marine and Aviation Section located at:

Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

You will be asked to present valid government-issued photo ID when you arrive. You may drop off documentation to any of our Office Locations.

By mail:

Send completed statement to:

Business Division
Marine and Aviation Unit
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

By email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

By fax:

Fax completed application to (858) 505-6266.

State law requires that boats and airplanes  be assessed on January 1,  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. 

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. ​

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. ​

The Assessor’s Office receives registration and documentation information on boats from the Department of Motor Vehicles and the United States Coast Guard, as well as physically canvassing the marinas/FBOS in the County and receiving tenant lists form the Marinas/FBOS.

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. ​

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

What is Commercial Fishing Exemption?

Vessels that are engaged or employed exclusively in commercial fishing, oceanographic research or “for hire” for commercial passenger fishing (seven or more) may be eligible for an exemption of 96% of the full value of the vessel. 

When is the deadline to file?

In order to receive this reduced assessment, an Affidavit for 4 Percent Assessment of Certain Vessels (Form BOE-576-E)  and MAF316 Commercial Fishing/Supplemental 4% Questionnaire

must be filed annually with the Assessor by February 15.

  • Late filing of the Affidavit entitles the owner to a partial exemption of 76.8% and may be filed up until August 1. 

Submit by mail:

Please send the complete form to:

Business Division
Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

Submit in person:

You can visit us at our Kearny Mesa branch office:

9225 Clairemont Mesa Blvd
San Diego, CA 92123

You are also welcome to drop off the application to any of our available Offices Locations

Submit by email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

Submit by fax:

Fax completed application to (858) 505-6266.

Change of Address for Vessels:

The Assessor's Office has a procedure in place for changing the mailing address on your Vessel account(s). 

If you authorize a change of mailing address, it will remain in effect until we receive another notice of change in mailing address. 

Please click here to download Instructions and the Change of Address for Vessels or Aircraft form 

Submit your application in person:

Visit one of our available office locations and complete the Change of Address - Vessels and Aircraft form.

You will be asked to present valid government-issued photo ID when you arrive. 

Submit by mail:

Send completed application to:

Business Division
Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

Submit by e-mail:

E-mail completed application to:ARCCMarineAviation.fgg@sdcounty.ca.gov

Submit by fax:

Fax completed application to (858) 505-6266.