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Personal Property
Boats & Airplanes
Certain boats and airplanes are assessable for property tax purposes. They are assessed at market value as of January 1 annually. 

Agricultural & Business Personal Property
Unlike real property, business personal property is reappraised annually. Each year, the assessor mails agricultural and business personal property statements to:
  • Commercial, industrial, and professional firms
  • Developers of subdivisions
  • Operators of farms and ranches

Property statements, which provide a basis for determining property assessments, should detail costs of all supplies, equipment, and improvements at each location. Statements must be completed and filed no later than April 1.

Mobile Homes
All new mobile homes purchased after June 30, 1980, as well as those on permanent foundations, are subject to property taxes. As with real property, the assessed value of mobile homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction.

Mobile homes bought before June 30, 1980, are not subject to property taxes; instead, they are licensed. License fees are under the jurisdiction of the California Department of Housing and Community Development. Please contact this department at (800) 952-8356 for more information about mobile home licensing.