Boats and airplanes are valued annually on the January 1st LIEN Date. The owner on the lien date is responsible for the property taxes for the upcoming tax roll. California Property Tax Law does not provide for any proration or cancellation of the assessment of personal property when sold or disposed of after the lien date.
If you sold your boat or airplane after the lien date please contact the Assessor's office.
For more information about boat and airplane property taxes, call (209) 385-7631 between 8:00 am - 5:00 pm.