Jordan Z. Marks
ASSESSOR | RECORDER | COUNTY CLERK
County of San Diego
Vessels
- General Information
- FAQs
- Commercial Fishing Exemption
- Change of Mailing Address | Ownership
- Forms
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.
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.
Vessels:
- MAF-800 Vessel/Aircraft Owner Information Report
- MAF-309 Notification of Sale/Loss/Permanent Removal
- Agent Authorization Form
- Misfortune
and Calamity Claim Application (MAF750A and MAF750B must be filed)
- Homeowners' Property Tax Exemption Claim (Vessels)
- Disabled Veterans' Exemption Information
- Disabled Veterans' Exemption Claim
- Disabled Veterans' Exemption Income Statement
Commercial Fishing