Watercraft & General Aircraft

California law requires an annual assessment for property taxes on all watercraft (vessels) and general aircraft based on the location and value of the property on January 1 of each year. The owner, possessor, or controller of the property is required to file an annual Property Statement with the San Bernardino County Assessor. If the property has an aggregate cost greater than $100,000, or the Assessor requests them to file a property statement, a 10% penalty will be added to the assessed value for failure to file a timely property statement.

The purpose of the property statement is to provide the Assessor with information regarding the property which will aid in making a fair market value assessment for property taxes.

The Assessor receives information on the ownership and location of the property from the State Board of Equalization, DMV, Federal Aviation Administration, US Coast Guard, Airport Operators, and receives referrals from other counties and states.

Since boats and aircraft are personal property and mobile, they may have various locations throughout the year. The assessment location may be determined to be the site where they are regularly or routinely located or the principal place of the owner, possessor, or controller of the property. For more information go to the Board of Equalization website www.boe.ca.gov, Forms and Publications, Property Taxes, Assessor Handbook, AH577 Assessment of General Aircraft and AH576 Assessment of Vessels.

FAQ

Watercraft & Aircraft

The Assessor’s Office does not send out tax bills. The bill will come from the Tax Collector for one of two reasons. Either we failed to update our records after a deed transferring real property was recorded, or the property was transferred by means other than a recorded deed and no notification was sent to the Assessor’s office. Personal property (including boats, aircraft, manufactured homes, and business property) is typically not transferred by a deed, so it is imperative that you notify the Assessor as soon as possible after selling it. The same is true for real property transactions in which a deed is not recorded until the buyer has paid the seller in full and/or satisfied any other conditions of the sale.

Forms

Type Form Name Department Source
pdf Affidavit of Annual Assessment Work Assessor BLM Form 3830-4
Affidavit of Cotenant Residency Assessor BOE-58-H
pdf Agent Authorization Assessor AEO-011
Aggregate Production Report (Sand, Gravel, Limestone, Clay, and Similar Products) Assessor BOE-560-A
pdf Application for 'Declined in Value', Proposition 8 Assessor ARP-068
Assessment Appeal Application Assessor Clerk of the Board
Change in Ownership Statement – Death of Real Property Owner Assessor BOE-502-D
Change in Ownership Statement – Oil and Gas Property Assessor BOE-502-G
Claim for Base Year Value Transfer – Acquisition by Public Entity (Eminent Domain) Assessor BOE-68
Claim for Disabled Persons Exclusion of New Construction (Non-Owner Occupied) Assessor BOE-63-A
Claim for Disabled Persons Exclusion of New Construction (Owner Occupied) Assessor BOE-63
Intracounty Transfer of BYV to Replacement Property for Property Damaged/Destroyed in Disaster BOE-65-P
pdf Claim for New Construction Exclusion from Supplemental Assessment Assessor ARP-002
Claim for Reassessment Exclusion for Transfer Between Parent and Child Assessor BOE-58-AH
Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After 2/16/21 Assessor BOE-19-P
Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Assessor BOE-58-G
Reassessment Exclusion for Transfer Between Grandparent and Grandchild on or After 2/16/21 Assessor BOE-19-G
Claim for Reassessment Reversal Assessor BOE-62-LRDP
pdf Claim for Refund of Tax Payment Clerk of the Board
pdf ARP-096: Claim for Tax Deferral- Damaged property Assessor
Claim for Transfer of Base Year Value from Qualified Contaminated Property to Replacement Property Assessor BOE-65-CP
Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons At Least Age 55 Assessor BOE-19-B
Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons Assessor BOE-19-D
Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire… Assessor BOE-19-V
Claim for Welfare Exemption (First Filing) Assessor BOE-267
Claim of Person(s) at least 55 years of Age for Transfer of Base-Year Value to Replacement Dwelling Assessor BOE-60-AH
College Exemption – Claim for Exemption from Property Taxes Assessor BOE-264-AH
pdf ARP-033: Damaged Property Reassessment Application Assessor
Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling(+Cert. of Disability) Assessor BOE-62
Disabled Veterans’ Exemption Change of Eligibility Report Assessor BOE-261-GNT
Disabled Veterans’ Exemption Claim for Disabled Veterans’ Property Tax Exemption Assessor BOE-261-G
pdf Disabled Veterans’ Exemption Information Sheet Assessor AOS-069
Exemption of Lease Property Used Exclusively for Low-Income Housing Assessor BOE-236
Exhibition Exemption Claim from Property Taxes Assessor BOE-270-AH
pdf AOS-009: Homeowners’ Exemption Cancellation Card Assessor
Homeowners’ Exemption Claim Assessor BOE-266
Housing – Elderly or Handicapped Families Supplemental Affidavit Assessor BOE-267-H
pdf AOS-062: How to Transfer Title Assessor
Initial Purchaser Claim for Rain Water Capture System New Construction Exclusion Assessor BOE-64-RWC
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling Assessor BOE-60-NR
pdf APP-132: Landlord Report of Tenants-Instructions Assessor
Lessees’ Exemption Claim Assessor BOE-263-B
Lessors’ Exemption Claim Assessor BOE-263
Library or Museum Exemption – Exemption for Property Used by a Free Public Library or Free Museum Assessor BOE-268-B
Lower Income Households Family Household Income Reporting Worksheet Assessor BOE-267-L-A
Lower Income Households Supplemental Affidavit Assessor BOE-267-L
Low-Income Housing Supplemental Affidavit for Managing General Partners Assessor BOE-267-L1
pdf ASSR-027: Map Order Form Assessor
pdf BOE-560-C: Mining Claim Production Report Assessor
Mining Production Report (Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten & Other Minerals) Assessor BOE-560-B
Mutual or Private Water Company Property Statement Assessor BOE-540-S
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling Assessor BOE-60-NR
pdf APP-144: Notification to the Assessor of Business in San Bernardino County Assessor
Oil and Dissolved Gas Production Report Assessor BOE-566-D
Oil and Gas Operating Expense Data Assessor BOE-566-K
Oil, Gas, and Geothermal Personal Property Statement Assessor BOE-566-J
pdf AOS-047: Parcel Combination and Rescission Guidelines Assessor
Pipeline Property Statement Assessor
Possessory Interests Annual Usage Report Assessor BOE-502-P
Power Plant Property Statement Assessor BOE-571-C
Preliminary Change of Ownership Report Assessor BOE-502-A
Public Records Request Assessor-Recorder-Clerk
Public School Exemption – for Property Used Exclusively by a Pubic School Assessor BOE-268-A
Reassessment Exclusion For Transfer of Corporation Stock From Parent To Child Assessor BOE-62-R
Rehabilitation – Living Quarters (Yearly Filing) Assessor BOE-267-R
Religious Exemption – Change in Eligibility or Termination Notice Assessor BOE-267-SNT
Religious Exemption – Claim for Exemption from Property Taxes Assessor BOE-267-S
pdf APP-149: Report a Change on Business Property, Aircraft, and Boats Assessor
pdf AOS-058: Request for Change of Address Assessor
pdf ASSR-002: Request for Information Assessor
pdf ACO-031: Request to Remove Owner’s Name from Assessment Roll (Law Enforcement Personnel Only) Assessor
Right-of-Way Property Statement Assessor BOE-571-RW
pdf ARP-109: Security Interest Affidavit Assessor
Servicemembers Civil Relief Act Declaration Assessor BOE-261-D
Solar Exclusion Form – New Construction Assessor BOE-64-SES
Supplemental Affidavit for BOE-236 – Housing – Lower-Income Households Assessor BOE-236-A
Veteran’s Exemption – Claim for Veterans’ Exemption Assessor BOE-261
Veterans’ Organization Exemption – Claim for Veterans’ Organization Assessor BOE-269-AH
Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits- Tenant Data Assessor BOE-267-L3
Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households-Tenant Data Assessor BOE-267-L2
Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant’s Real Property Assessor BOE-267-O
Wind Generation Property Statement Assessor BOE-571-W