Disaster Relief Information - Property owners affected by California Fires or other California Disasters may be eligible for property tax relief, please refer to our Disaster Relief webpage for more information. Additional resources are available at CA.gov/LAfires for Californians impacted by the Los Angeles Fires.
660.0015 Aircraft Tie-Downs and Boat Berths. A relocation of an aircraft tie-down or a boat berth is not a change in ownership of a taxable possessory interest. LTA 10/10/1979 (No. 79/182).