Residents and non-residents are required to file a return of the fair market value
of their boat in the county where the property is located 184 days a year or more
(cumulative). Owners of boats that do not meet the 184 days rule are required
to file a return in the county of legal residence of the owner. Boats and
motors include all craft in and above the water, the motors but not the trailers.
Property taxes are due on property that was owned on January 1 for the current tax
For more instructions see form