Where we work
There is no national boat tax. Each state decides whether to tax a vessel's value every year, and most decide not to. Of the 11,632,430 recreational boats registered across the 50 states and DC, roughly 1,849,676 sit in a state we have confirmed levies a value-based tax you can appeal.
This page is the honest version of our coverage. We file appeals in Los Angeles and Ventura County, California. Everywhere else, the checker still tells you where you stand at no cost.
We file for you
1 state · 596,703 boatsWe prepare the evidence, file the appeal, and deal with the assessor on your behalf. $0 upfront, and a fee only if your assessment drops.
596,703 registered boats
California counties tax vessels as personal property at roughly 1.25% of market value every year, based on where the boat is habitually moored on the January 1 lien date.Appeals heard by: County Assessment Appeals Board · BOE-305-AH
Taxed, not open yet
29 states · 4,154,436 boatsThese jurisdictions tax vessels and allow an appeal, but we are not filing there yet. Join the list and we will tell you the moment we open — and send you the filing deadline in the meantime.
353,906 registered boats
South Carolina assesses boats at 10.5% of fair market value and applies local millage, though some counties reduce the ratio to 6% or exempt 42.75% of value by ordinance.Appeals heard by: County Auditor · Watercraft/Motor Assessment Appeal Form
345,699 registered boats
North Carolina counties list and tax boats as personal property each January, valuing them from industry price guides.Appeals heard by: County Board of Equalization and Review · Form AV-14 (appeal to Property Tax Commission)
324,676 registered boats
Georgia taxes boats in the county where they are functionally located for 184 days or more, subject to a de minimis exemption on total personal property.Appeals heard by: County Board of Equalization · PT-311A
Louisiana
286,912 registered boats
We have not finished confirming how Louisiana treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Missouri
282,983 registered boats
Missouri counties assess boats as personal property from an annual declaration, with appeals heard by the county board of equalization.Appeals heard by: County Board of Equalization
Tennessee
244,031 registered boats
We have not finished confirming how Tennessee treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
228,692 registered boats
Washington charges an annual watercraft excise tax of 0.5% of fair market value on boats 16 feet and over, in lieu of property tax, with value set by a state depreciation schedule.Appeals heard by: Washington Board of Tax Appeals · Petition under RCW 82.32.160 / 82.32.170
Iowa
220,207 registered boats
We have not finished confirming how Iowa treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Arkansas
217,397 registered boats
Arkansas counties assess boats as personal property, with owners required to assess annually and appeals heard by the county equalization board.Appeals heard by: County Board of Equalization
Indiana
193,554 registered boats
We have not finished confirming how Indiana treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Oklahoma
165,771 registered boats
We have not finished confirming how Oklahoma treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Arizona
156,978 registered boats
We have not finished confirming how Arizona treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Oregon
150,115 registered boats
We have not finished confirming how Oregon treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Kentucky
141,751 registered boats
We have not finished confirming how Kentucky treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Mississippi
131,643 registered boats
Mississippi counties assess boats as personal property at a statutory percentage of true value.Appeals heard by: County Board of Supervisors
Idaho
92,501 registered boats
We have not finished confirming how Idaho treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Nebraska
76,931 registered boats
We have not finished confirming how Nebraska treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Colorado
71,617 registered boats
We have not finished confirming how Colorado treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Utah
67,852 registered boats
We have not finished confirming how Utah treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
North Dakota
61,981 registered boats
We have not finished confirming how North Dakota treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
South Dakota
59,671 registered boats
We have not finished confirming how South Dakota treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Montana
53,525 registered boats
We have not finished confirming how Montana treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
West Virginia
47,378 registered boats
West Virginia counties assess boats as personal property at a percentage of value.Appeals heard by: County Board of Equalization and Review
Alaska
43,440 registered boats
We have not finished confirming how Alaska treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Nevada
42,020 registered boats
We have not finished confirming how Nevada treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
New Mexico
27,956 registered boats
We have not finished confirming how New Mexico treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Vermont
27,029 registered boats
We have not finished confirming how Vermont treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Wyoming
24,339 registered boats
We have not finished confirming how Wyoming treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Hawaii
13,881 registered boats
We have not finished confirming how Hawaii treats recreational vessels for annual taxation. Leave your details and we will tell you what we find.
Taxed, but little to appeal
3 states · 456,936 boatsThere is a tax on paper, but the value comes from a fixed schedule or the local rate is set near zero, so an appeal rarely returns enough to be worth anyone's time. We would rather tell you that than sell you something.
Virginia
216,494 registered boats
Virginia lets each locality tax pleasure boats, but the major boating cities set the rate at $0.000001 per $100 of value specifically to attract boats, so there is almost never a bill worth appealing.Appeals heard by: Local Commissioner of the Revenue
Massachusetts
125,670 registered boats
Massachusetts charges a boat excise of $10 per $1,000 of value, but the value comes from a statutory length and age table, so there is little room to argue market value.Appeals heard by: Local Board of Assessors
Maine
114,772 registered boats
Maine charges a watercraft excise tax from a fixed length and age schedule rather than market value, which leaves little to appeal.Appeals heard by: Municipal Assessor
No annual boat tax
18 states · 6,424,355 boatsThese states do not levy an annual value-based tax on recreational boats. There is nothing to appeal, and nothing for you to pay us.
Florida
1,171,432 registered boats
Florida does not levy an annual personal property tax on recreational boats. Owners pay sales or use tax at purchase and annual registration fees only.
Minnesota
865,379 registered boats
Minnesota does not levy an annual personal property tax on recreational boats.
Michigan
795,494 registered boats
Michigan does not levy an annual personal property tax on recreational boats.
Ohio
630,288 registered boats
Ohio does not levy an annual personal property tax on recreational boats.
Wisconsin
602,849 registered boats
Wisconsin does not levy an annual personal property tax on recreational boats.
Texas
552,138 registered boats
Texas exempts personal property that is not used to produce income, so privately owned recreational boats are not subject to annual property tax.
New York
428,445 registered boats
New York does not levy an annual personal property tax on recreational boats.
Pennsylvania
280,098 registered boats
Pennsylvania does not levy an annual personal property tax on recreational boats.
Alabama
247,730 registered boats
Alabama does not assess ad valorem tax on vessels. Owners pay an annual registration fee based on length instead.
Illinois
176,560 registered boats
Illinois does not levy an annual personal property tax on recreational boats.
Maryland
168,202 registered boats
Maryland charges a one-time vessel excise tax at purchase rather than an annual property tax on boats.
New Jersey
153,292 registered boats
New Jersey statute exempts boats used solely for the owner's pleasure and recreation from property taxation.
New Hampshire
102,728 registered boats
New Hampshire does not levy an annual personal property tax on recreational boats.
Connecticut
88,378 registered boats
Connecticut exempted recreational vessels from local property tax in 2017.
Kansas
78,666 registered boats
Kansas eliminated its watercraft property tax effective January 1, 2026.
Delaware
43,209 registered boats
Delaware does not levy an annual personal property tax on recreational boats.
Rhode Island
37,725 registered boats
Rhode Island exempts recreational boats from property tax.
District of Columbia
1,742 registered boats
The District of Columbia does not levy an annual personal property tax on recreational boats.
Vessel registration counts are 2024 figures from the US Coast Guard's Recreational Boating Statistics. Tax treatment is summarized from state statutes, departments of revenue, and county assessors, and rules change — most notably at the county level, where local ordinances can alter assessment ratios, exemptions, and deadlines. Confirm your own situation with your assessor before relying on anything here.