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post #18 of Old 12-23-2006
camaraderie's Avatar
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T37... it is a state by state thing...MD has no personal property tax for individuals. Across the bay in VA and in NC, SC and GA they do. Within each of these states, counties actually assess these taxes at whatever rate they choose. It applies to ALL vessels in county waters (not in transit as defined by the county) when they go around to make their survey of boats. Where you are registered, who owns the boat, etc. makes no difference. For example...I had a boat in a yard getting some hull & other repairs made that took 6 months. Boat was not registered there, nor were we living on it but we had to pay tax.
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