This category of property includes jet skis, hot air balloons, yachts, cruise ships, aircraft and everything in between.

In Los Angeles County, approximately 65,000 boats and 4,000 aircraft are valued annually as of the lien date, January 1st.

Private use of public property is taxable under certain conditions.

If you rent or lease a mooring, boat slip or tie down from a city or the county, you may receive a property tax assessment.

You may receive a property tax assessment if:

• You are using facilities owned by a government agency (city, county, state, school district, etc.)
• Your right to use government-owned property is independent, durable and exclusive
• You are not a government agency

The California Board of Equalization publishes a series of Assessor's Handbooks to provide guidance to local Assessors.

To view a Handbook on the following subjects, click the appropriate link:

• General Aircraft
• Vessels