Construction has started if any physical activity on the property has resulted in visible changes that are recognized as the initial steps for construction.
Boats used exclusively for commercial fishing, research or as a party boat may qualify for partial exemption. More information may be obtained by calling the contact information below. Boat owners pay a registration fee to the Department of Motor Vehicles, but the personal property taxes are paid to the county where the boat is habitually moored or located.
How to file your Form 571-L / Business Property Statement (BPS)