64 days left to fileLos Angeles County closes 2026 assessment appeals on November 30, 2026.Check your boat

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.

Live

We file for you

1 state · 596,703 boats

We prepare the evidence, file the appeal, and deal with the assessor on your behalf. $0 upfront, and a fee only if your assessment drops.

  • California

    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

Coming

Taxed, not open yet

29 states · 4,154,436 boats

These 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.

  • South Carolina

    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

  • North Carolina

    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)

  • Georgia

    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.

  • Washington

    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.

Low value

Taxed, but little to appeal

3 states · 456,936 boats

There 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

Nothing owed

No annual boat tax

18 states · 6,424,355 boats

These 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.

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