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 requirements

New for residential floating property owners in 2024!

You need to file a property return only if before January 1, you:

  • Built a new residential floating structure in Multnomah County
  • Moved a residential floating structure from another county into Multnomah County
  • Made improvements to your existing residential floating property

If you have taken any of the above actions, a  FLOATING PROPERTY RETURN - Blank (33.49 KB)must be filed by March 15, 2024 (ORS 308.290(1)(a)). 

If none of those actions have taken place, there is no need to file a Floating Property Return.

Commercial floating property filing requirements

If you own commercial floating property, you must report your taxable floating property each year on a  2024 Business Personal Property Return (113.6 KB) 

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

  • Call 503-988-0078 or email dart.data.operations@multco.us if you have additional questions. 

Buying, Selling, or Moving a floating home?

You must contact both Multnomah County and the Oregon State Marine Board.

  • It is important to contact Multnomah County at (503.988.0078) to ensure there are no outstanding taxes due on the floating property.
  • You transfer ownership of a floating property through a title transfer.  Contact the Oregon State Marine Board for additional information.

Multnomah County DART

Oregon State Marine Board

435 Commercial St NE #400

Salem OR 97301




Paying Personal Property Taxes

Multnomah County mails property tax statements, annually in October.  The tax statement shows your property’s value and taxes owing.

Visit Multcoproptax.com to check your value, taxes and view your tax statement.