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Personal Property
Business Equipment
Unlike real property, personal property used in conjunction with a business is appraised annually at its current market value. Business inventory and licensed vehicles are exempt from local property tax.

All businesses must file an annual Business Property Statement with the assessor, listing the costs of supplies, equipment, and fixtures at each business location on January 1. If you do not receive a statement by March 1, please call 209-533-5535.

Boats & Aircraft

Boats and aircraft are subject to local property tax and are appraised annually at their current market value. Market value is determined by reviewing their purchase price, sales of comparable boats or aircraft, published valuation guides, and other market data. Some older aircraft may be eligible for an Historic Aircraft Exemption.

For more information about boat and aircraft assessments, please call 209-533-5535.