Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. A Marine Personal Property return is mailed in January of each year and must be filed on or before April 1. Assessment notices are mailed each year. There is an appeal period of 45 days, after which a tax bill is mailed. Taxes are due November 15th. Please contact the Assessors' Office with any questions about your boat value, and contact DNR with any questions about boat registration.
NOTE: A current year Marine Personal Property Return should ALSO be completed and submitted if you SOLD, DISPOSED or MOVED your boat out of Columbia County before January 1.