Application is made in the Planning Department. Those on permanent foundations are considered real property. The California Department of Housing and Community Development issues titles to MH's not on permanent foundations. Personal Property consists of physical property not classified as land or improvements. Boats, aircraft, mobile homes not on permanent foundations, commercial, industrial and agricultural machinery and equipment, business supplies, etc., are classified as personal property.
Personal property is reappraised annually.
Assessments are based on reported acquisition costs which are adjusted each year to reflect the pertinent depreciation to each type of property. Business owners file an annual Business Property Statement detailing costs and disposals of equipment. Business inventory and licensed vehicles are exempt from taxation. Boats and Airplanes These are appraised annually at their current market value. Information on their location and ownership is obtained from the Department of Motor Vehicles, the U.S. Coast Guard, Federal Aeronautics Administration, airport managers, and on-site inspections.