floating property
How is floating property taxed?

Floating property is assessed and taxed as personal property.

We assess floating property and moorages each January 1, based on real market value.

Assessable floating property includes:

  • floating homes
  • boat houses
  • floating home / boat house combinations
  • shops
  • hangars
  • restaurants
  • moorages

Annual filing is required

You must report your assessable floating property each year on a Personal Property Tax Return form.

  • We mail Return Forms each December.  Call 503.988.3326 to request one. 

  • Filing deadline is March 15th. File on time to avoid late filing penalties.

Buying, Selling, or Moving a floating home?

Contact both Multnomah County Division of Assessment, Recording & Taxation (DART) and the Oregon State Marine Board.

Multnomah County DART

501 SE Hawthorne Blvd #175

Portland OR 97214-3577

503.988.3326

dartcs@multco.us

 

Oregon State Marine Board

435 Commercial St NE #400

Salem OR 97309-5065

503.378.8587

marine.board@state.or.us

www.boatoregon.com

  • Some changes may require prepayment of taxes. Contact Multnomah County to ensure taxes are current.
  • Multnomah County will update your ownership and location information in the Assessor’s records.
  • You don’t need to record a deed for floating properties because they’re titled personal property.  The Marine Board handles titling.

Paying Personal Property Taxes

Property tax statements, with your property’s value and amount to pay, are mailed each October.  Visit Multcoproptax.org to check your value and taxes and view your tax statement.

When it’s time to pay your taxes, we offer several payment options.

Need additional information?