Vessels Resources

The following resources provide information and guidance on the Vessels Survey Topic.

California Constitution Code

Revenue and Taxation Code

Property Tax Rules

The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.

The following Property Tax Rules pertain to vessels.

Assessors' Handbook (AH)

The AH is a series of manuals developed by the staff of the Board of Equalization (BOE) in an open process. The objective of the AH is to give Assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. Additionally, the AH presents the BOE staff's interpretation of rules, laws, and court decisions on property assessment.

In attempting to relate the advice or guidance provided in the AH, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the AH is not reasonable reliance upon written advice for purpose of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and an AH section, statutory or regulatory law is controlling.

The following AH section pertains to procedural issues involving vessels.

Letters To Assessors (LTAs)

LTAs provide an ongoing advisory service for Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.

The following LTAs pertain to procedural issues involving vessels.

Annotated Legal Opinions

Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.

The following legal opinions pertain to questions involving vessels.

Vessel Valuation Factors

Current lien date vessel valuation factors and prior lien date factors beginning with 2009 are available on the LTA webpage. The posted factors are cumulative and may be applied to the prior year's assessed values. Select the appropriate year and search for the Vessel Valuation Factors for Lien Date LTA or use the Topical Index to search by topic.