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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 spouse and I were divorced and he or she got the boat as part of the settlement. Can the Assessor bill the boat in my spouse’s name only?

A: If, in a divorce proceeding, a spouse was given sole title to the boat prior to 12:01 a.m. January 1 (lien date), then that spouse alone would be liable for the tax bill created for that lien date. If title passed to your spouse after January 1, the bill would be issued to the owner or owners of record as of that date and, if you were both owners, the Assessor could not remove your name. If your spouse was awarded the vessel prior to January 1, but the bill was issued in both your names, you need to provide the Assessor’s Boat Section with copies of those court documents which ordered the transfer of title to your spouse.


 


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