Jordan Z. Marks


County of San Diego


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:

Please visit our Marine and Aviation Section located at the Kearny Mesa branch office:

9225 Clairemont Mesa Blvd.
San Diego, CA 92123

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

By mail:

Send the completed statement to:

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

By email:

Email the completed application to:

By fax:

Fax the 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 Assessors' Office by February 15th.

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

Submit in person:

You can submit the completed exemption in-person at our Kearny Mesa branch office:

9225 Clairemont Mesa Blvd
San Diego, CA 92123

You are also welcome to drop off the application any Assessor Office Locations

Submit by mail:

Please send the completed exemption form to:

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

Submit by email:

Email the completed exemtion to:

Submit by fax:

Fax the completed exemtion to (858) 505-6266.

Instructions for Changing Mailing Address - Vessels

There is a procedure in place at the Assessor's Office for changing the mailing address on your business, vessel, or aircraft account(s). If you authorize a mailing address change, it will be effective until we receive another notice of mailing address change.

Please submit a Change of Address - Vessels & Aircraft form to the Business Division of the San Diego County Assessor's Office to change your mailing address and/or to report a change in ownership. A written request can also be submitted by following the steps below.

  1. Submit your request on taxpayer’s company letterhead, identifying the business, vessel or aircraft account number(s) to be changed.
  2. Include the name, title, and complete address of the person or company where all future information will be mailed.
  3. If you do not have company letterhead, your request must be submitted in writing.

The request must be signed by the owner or corporate officer of the company being assessed by the County of San Diego.   

The following documents will be impacted by your change of mailing address request:

All Business, Vessel and Aircraft Property Statements

  • Notice of Escape Assessments
  • Notice of Audit Results
  • Unsecured Tax Bills and Roll Corrections Correspondence
  • Agent Authorization
  • Copies of statements per Revenue & Taxation code 443.1
  • General correspondence related to Business, Vessel, or Aircraft accounts

The change of mailing address process has been developed to protect and secure certain non-public information. Many of your documents have statutory filing date requirements and associated penalties attach if not completed and returned timely. These filing requirements remain in effect whether your information is mailed directly to your business address or to the new address you have requested.

Submit your application in person:

Visit an office location and complete the Change of Address - Vessels and Aircraft. You will be asked to present a valid government-issued photo ID when you arrive. 

Submit by mail:

Send the completed application to:

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

Submit by e-mail:

E-mail the completed application

Submit by fax:

Fax the 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.​