How floating homes are assessed
We assess floating homes the same way we assess real property in Marin County. For property tax purposes, floating homes are not classified as vessels.
What is a floating home?
A floating home is a type of home that floats on water and is used as a full-time place to live. Under California law (Revenue and Taxation Code Section 229), a floating home is a structure that:
- Is built or changed to be a permanent home on the water;
- Has no motor or way to move on its own;
- Depends on a steady connection to utilities from the shore;
- Has a permanent hookup to a shore-side sewage system.
If you live in a floating home, you are taxed as a homeowner, not as a boat owner.
For additional information
Contact us
If you have questions or need more information, please contact the Marin County Assessor’s Office.
Assessor’s Office
Marin County Civic Center
Room 208
San Rafael, CA
Office hours
You can reach the Real Property division by phone from 9 a.m. to 4 p.m. with questions about assessments.
To make an appointment with the Real Property or Personal Property divisions:
- Call us at 415-473-7215 (CA Relay: dial 711).
- You may also email us.