floating propertyHow is floating property taxed?

Floating property is assessed and taxed as personal property.

We assess floating property and moorages each January 1, based on real market value.

Assessable floating property includes:

  • floating homes
  • boat houses
  • floating home / boat house combinations
  • shops
  • hangars
  • restaurants
  • moorages

Annual filing may be required

You must report your taxable floating property each year on a Confidential Personal Property Return.  However, if your property is a floating home as defined in ORS 830.700, please contact us at 503.988.3278 to discuss your filing requirements.

  • We mail Return forms by early January.  Call 503.988.3326 to request one. 

  • Filing deadline is March 15th. File on time to avoid late filing penalties.

Buying, Selling, or Moving a floating home?

Contact both Multnomah County Division of Assessment, Recording & Taxation (DART) and the Oregon State Marine Board.

Multnomah County DART
PO Box 2716
Portland OR 97208-2716




Oregon State Marine Board
435 Commercial St NE #400
Salem OR 97301




  • Some changes may require prepayment of taxes. Contact Multnomah County to ensure taxes are current.
  • Multnomah County will update your ownership and location information in the Assessor’s records.
  • You don’t need to record a deed for floating properties because they’re titled personal property.  The Marine Board handles titling.

Paying Personal Property Taxes

Property tax statements, with your property’s value and amount to pay, are mailed each October.  Visit Multcoproptax.com to check your value and taxes and view your tax statement.

When it’s time to pay your taxes, we offer several payment options.

Need additional information?