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Boats & Personal Watercraft

The Assessor Department receives boat registration and documentation information from the Department of Motor Vehicles, the U. S. Coast Guard, and marinas operating within the county. We also perform annual on-site inspections of all marinas and moorings in the county.

Yes. Only boats owned and held in inventory for sale by a licensed dealer are exempt from property taxes.

State law requires that boats be assessed on January 1 of every year, at the site where they are regularly or routinely located. Boats regularly located in Orange County are assessed here, regardless of where they are registered.

No.  Any arrangement regarding property tax liability must be worked out by the buyer and seller.

Temporarily removing a boat from the county on January 1 will not exempt it from property taxes, if it is regularly or routinely located in the county.

No, the new owner will be responsible for paying the taxes. However, you may receive a Notice of Pending Assessment if we do not receive the necessary information from the Department of Motor Vehicles. If you receive a notice, you should return the notice and provide the new owner's name and address, date of sale, and CF or documentation number.

The value of the vessel will determine which form will be mailed to the owner. Generally, in Orange County, only boats valued over $100,000 receive a Vessel Property Statement.

Boats are eligible for the inventory exemption if they are not out on rent on January 1.