Vessel Assessment

Vessel-also knows as boat, watercraft, etc. The office of the Assessor is responsible for assessing all vessels location in the County of Ventura.

Vessel Property Statement Filing

Details on when to file a vessel property statement.


If you disagree with the assessed value of your property you have the right to appeal that value.

Vessel Information Request (VIR) Form

You received a VIR form? Now what?

Tax Savings

Certain commercial vessels qualify for a reduced assessment.

Frequently Asked Questions

Are vessels held for rent eligible for the inventory exemption?

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

If my vessel is for sale and is consigned to a broker, will it be assessed for property taxes?

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

My vessel is registered with the DMV and I pay a registration fee. Why must I also pay property taxes?

Property taxes for vessels are not collected through the registration fee like vehicles. Though it may seem like you are being double taxed, that is not the case.

My vessel is docked in another county. Why did Ventura County assess it?

If the vessel is registered to you in Ventura County and the registration does not specify that it is docked in another county, then Ventura County will assess it.

If your vessel is habitually docked in another county, we will cancel the assessment and also notify the county in which your vessel is located.

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

If, in a divorce proceeding, a spouse was given sole title to the vessel prior to 12:01 a.m. on 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 Vessel Section with copies of the court documents that ordered the transfer of title to your spouse.

Do I have to fill out the Vessel Information Request form or Vessel Property Statement the Assessor sent me if I sold my vessel?

Yes. The Assessor needs to know:

  • the date it was sold
  • who purchased the vessel.

This is to ensure the correct owner is assessed for the correct year.

Why did I receive a tax bill for a vessel I sold months ago?

Liability for vessel property taxes attaches to its owner as of 12:01 a.m. on January 1 each year (lien date). The bill for the coming tax year is then issued to the owner of record at that time, and that individual is liable for the taxes even if the vessel was sold soon after that date. The Assessor does not prorate the assessments.

How does the Assessor determine the value of my vessel?

The Assessor uses various approaches to arrive at the value, including the purchase price of the vessel, improvements or upgrades that have been made to it, and the recent sales of comparable vessels in the open market.

I sold my vessel on April 1. Am I responsible for the tax bill?

Yes. The lien on ownership and the responsibility for the taxes are established on January 1 for the following tax year beginning July 1.

Must I pay property taxes if my vessel is documented?

Yes. The law does not differentiate between vessels registered with the DMV and those documented with the Coast Guard.