Ask a Maritime Attorney: Annual Possessory Interest Tax on Previously Owned Slip.

Question: I have a question about the assessment of “possessory interest” taxes on my marina slip. I keep my boat in a city-owned marina.  After months of complaining that my dock was sinking, they finally moved me to a new slip and completely dismantled my old slip.  The slip has not been replaced, so I was really surprised when I received a tax bill from the county earlier this year for my old slip.  The bill indicated that it was for the period from July 1 of this year through June 30 next year.  When I contacted the assessor’s office to question this, they advised that they are unable to pro-rate or refund taxes when a tenant leaves a slip in the middle of the year.  This seems ridiculous in light of the fact that I left before July 1, and in light of the fact that the slip no longer exists!  This is important to me because my new slip is in less desirable location, and as such I assume the value, and therefore the taxes will be lower.  Regardless of the amount of the assessment on the new slip, I am concerned that I will end up being taxed...