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.
If you need additional information or have more questions, please contact the Marin County Assessor by phone: (415) 473-7215, or email. The office of the Marin County Assessor is located at Marin Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA. Office hours are 9:00 AM - 4:00 PM Monday through Friday.