A floating home is assessed in the same manner as real property. For property tax purposes, floating homes are not categorized as vessels. A "Floating home" as defined in California Revenue and Taxation Code Section 229 means a floating structure that is all of the following:
- It is designed and built to be used, or is modified to be used, as a stationary waterborne residential dwelling.
- It has no mode of power of its own
- It is dependent for utilities upon a continuous utility linkage to a source originating on shore.
- It has a permanent continuous hookup to a shore side sewage system.
For additional information
If you need additional information, please contact the Marin County Assessor’s Office.
Assessor’s Office / Room 208 / Office Visit by Appointment Only — Appointments Available 9am to 3pm
- The Real Property division of the Assessor’s Office is available between the hours of 8am to 4pm for phone calls or e-mail correspondence, Call (415) 473-7215 with Assessment questions or email us.
- Please visit our electronic calendar to schedule your appointment with the Real or Personal Property divisions of the Assessor’s Office, or you may phone our offices to schedule your appointment.