Cal. Revenue and Taxation Code - RTC § 1136. Section 1136.
A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.
ARTICLE 5. Vessels [1136. - 1141.]
Cal. Revenue and Taxation Code - RTC 5.
in effectCal. Revenue and Taxation Code - RTC § 1137. Section 1137.
Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county where located, and the ferryboats shall be assessed in equal proportions in the counties it connects.
Cal. Revenue and Taxation Code - RTC § 1138. Section 1138.
Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.
Cal. Revenue and Taxation Code - RTC § 1139. Section 1139.
Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.
Cal. Revenue and Taxation Code - RTC § 1140. Section 1140.
Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.
Cal. Revenue and Taxation Code - RTC § 1141. Section 1141.
Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026