Re: new California tax?
California collects personal property tax on every boat that resides in the State, regardless of residency. So if the boat is docked or moored in California on January 1st, and has been there over 90 days, you get a tax bill. Of course the dock walkers will assume any boat that they see has been there longer then the 90 days and the local county will send a bill. The owner then has to appeal.