If You Inherit a Boat
Liability for boat property taxes attaches to its owner as of 12:01 a.m. on January 1 each year (the lien date). The bill for the coming tax year is then issued to the owner of record at that time, and that individual, or their estate (if they are now deceased), is liable for the taxes.
If the owner of record on the lien date is now deceased, you should notify the person or entity that is administering the estate so they can pay the taxes due.
Change in Boat Ownership Due to Divorce
If, in a divorce proceeding, a spouse was given sole title to the boat prior to 12:01 a.m. January 1 (the lien date), then that spouse alone would be liable for the tax bill created for that lien date.
If title passed to your spouse after January 1, the bill would be issued to the owner or owners of record as of that date and, if you were both owners on January 1, then the Assessor cannot remove your name.
If your spouse was awarded the boat prior to January 1, but the bill was issued in both your names, then you need to contact the Assessor's Boat division. You will also need to provide us with copies of those court documents which ordered the transfer to your spouse.