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Boats/Aircrafts


Boat Assessment

Boats are taxable and are appraised annually at current market value as of January 1. Values are determined by reviewing purchase prices, sales of comparable boats and other market data. Information on their location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, marina listings and on-site inspections.


San Joaquin County currently assesses approximately 10,000 boats.


Aircraft Assessment

Aircraft are taxable and are appraised annually at current market value as of January 1. Values are determined by reviewing purchase prices, sales of comparable aircraft and other market data. Information on their location and ownership is obtained from the State Board of Equalization, Federal Aviation Administration, airport listings, and on-site inspections.


San Joaquin County currently assesses approximately 400 aircraft.


Click Here to go to Boat & Aircraft forms



Boat/Watercraft Property Tax Questions and Answers



Q: My documented vessel is in Mexico. Why is it still being assessed in San Joaquin County?

A: A documented vessel is assessed at the ‘place of documentation’ unless it is kept elsewhere and notice of this fact has been sent to the Assessor of the county in which it is documented. Temporary absences of a few months duration would not affect the situs of the vessel.


 


Assessor's Office

44 North San Joaquin Street
Second Floor Suite 230
Stockton, CA 95202
Phone: (209) 468-2630
Fax: (209) 468-8383
Office Hours: 8:30 - 4: 30