Form MAF904, Change of Address - Vessels & Aircraft, is the affidavit the San Diego County Assessor/Recorder/County Clerk uses to update its records for a boat or aircraft: a new mailing address for future tax bills, a sale, donation, loss, theft or repossession, or a permanent removal from the county. It is one of the San Diego County property tax forms handled by the Business Division / Marine & Aviation. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published on the county's Assessor forms page.
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What is MAF904?
Form MAF904, Change of Address - Vessels & Aircraft, is the San Diego County Assessor's form for reporting a new mailing address, a sale, loss or permanent removal of a boat or aircraft.
The form is headed "Affidavit of Sale / Loss / Permanent Removal and for Reporting Mailing Address Change" and carries the printed code MA904 with the date 9/11/2014. It is issued by the Assessor/Recorder/County Clerk of the County of San Diego, Business Division / Marine & Aviation. It has three reporting sections, and you complete only the ones that apply:
- For changing the mailing address on your future tax bills. Your name and the new address.
- To report a change in ownership. Whether the property was donated, sold, or lost, stolen or repossessed, with the buyer or recipient, the date and the seller.
- If permanently removed from the County of San Diego. Where it went, the marina or airport if any, and the removal date.
You identify the property at the top by checking Boat or Aircraft and giving the account number: the CF number or vessel registration number (Official Coast Guard number and name of the vessel), or the F.A.A. registration number. The form says all changes require the applicable account number.
The declaration at the bottom is made under penalty of perjury under California law. The Assessor's forms page lists separate change-of-address forms for real property and for business personal property, and it lists other vessel and aircraft forms such as MAF-309, Notification of Sale/Loss/Permanent Removal, and MAF-800, Vessel/Aircraft Owner Information Report. Form MAF904 is the vessel and aircraft change-of-address form.
Who needs to file MAF904?
Owners of boats and aircraft on San Diego County Assessor records use Form MAF904 when something about the property changes. The form covers these situations:
- You want future tax bills sent to a new mailing address.
- You donated or sold the boat or aircraft, or it was lost, stolen or repossessed. The form asks for the buyer or recipient, the date sold, the sale price and the buyer's telephone number, and for the seller's name and address.
- You permanently removed the boat or aircraft from the County of San Diego. The form states that to be considered permanently removed, and therefore non-taxable, the vessel or aircraft must be out of California for a minimum of 12 months.
An authorized agent may complete the form for the owner: the signature block has an Authorized Agent option, with a space to print the signer's name. The Assessor's forms page also lists a separate Agent Authorization Form among its vessel and aircraft forms.
Do not use this form for real property or business personal property. The Assessor lists separate change-of-address forms for those.
When to file MAF904
Use Form MAF904 when the event it reports happens: you have a new mailing address for your tax bills, you sold or donated the boat or aircraft, it was lost, stolen or repossessed, or you permanently removed it from the County of San Diego. The form prints no due date of its own.
For a permanent removal, the form sets a condition rather than a deadline: the vessel or aircraft must be out of California for a minimum of 12 months to be considered permanently removed and non-taxable. The form asks for the date permanently removed, and for a sale it asks for the date sold, so have those dates ready. The Assessor/Recorder/County Clerk reserves the right to request additional information or supporting documentation to complete the form.
How to fill out MAF904
Check Boat or Aircraft
In Description of Property, check one: Boat or Aircraft.
Enter the account number
Write the CF No. or vessel registration number (Official Coast Guard No. and name of the vessel), or the F.A.A. Reg. No. The form says you must supply the applicable account number for all changes to be made.
Enter owner and property location
Write the owner's name on the Owner line and the location of the property on the Property Location line.
Report a new mailing address
Only to change where future tax bills go, enter your name and the new address (street, city, state, ZIP) under the mailing address section.
Mark the ownership change
To report a change in ownership, check Donated, Sold or Loss / Stolen / Repo. Skip this section if ownership has not changed.
Enter buyer and sale details
Fill in Sold or Donated To, Date Sold, the address or last known location, Sale Price and the buyer's telephone number as they apply to your case.
Enter the seller's details
Write the seller's name and address (street, city, state, ZIP) in the lines provided.
Report a permanent removal
If the boat or aircraft left San Diego County for good, enter Permanently Removed To, the address, the marina or airport if applicable, and the date. It must be out of California at least 12 months to count as removed.
Add comments and sign
Use Comments for anything the Assessor should know. Sign and date the declaration under penalty of perjury, mark Authorized Agent if an agent signs, and give your daytime telephone number, printed name and e-mail address.
Review and download the PDF
Check the account number, dates and addresses, then download or print the completed PDF from FillingPDF and contact the Business Division / Marine & Aviation about how to submit it.
How to submit MAF904
The form names no filing channel of its own. The contact points printed in its header are those of the office that handles it:
- Office: Assessor/Recorder/County Clerk, County of San Diego, Business Division / Marine & Aviation, 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211.
- Phone: 858/505-6200.
- Fax: 858/505-6266.
- Website: www.sdarcc.gov.
Because the form does not say how the signed affidavit is accepted, contact the Business Division / Marine & Aviation at these numbers to confirm the channel before you send it. Sign and date the form first: it is a declaration under penalty of perjury. Include the account number, since the form says all changes depend on it. The office may ask for additional information or supporting documentation after you submit. The form is listed on the Assessor's forms page under Change of Address - Vessels & Aircraft. FillingPDF lets you fill out and download the PDF; submission follows the county's channels.
Common mistakes to avoid
- Leaving out the account number (CF No., vessel registration number or F.A.A. Reg. No.); the form says you must supply the applicable account number for all changes to be made.
- Not checking Boat or Aircraft in the Description of Property section.
- Reporting a vessel or aircraft as permanently removed when it has not been out of California for a minimum of 12 months; the form says that is required to be non-taxable.
- Skipping the date sold or the date permanently removed, which the form asks for in its ownership and removal sections.
- Submitting the form without signing and dating the declaration made under penalty of perjury.
- Using this form for real property or business personal property, which have their own change-of-address forms.
- Reporting a sale without the buyer's name, address and telephone number or the seller's name and address, which the ownership section requests.
- Writing a new mailing address without street, city, state and ZIP code.
Frequently asked questions
What is Form MAF904 used for?
Form MAF904 is the San Diego County Assessor's affidavit for boats and aircraft. You use it to change the mailing address for future tax bills, to report a sale, donation, loss, theft or repossession, or to report a permanent removal from the County of San Diego.
Do I need the account number to file Form MAF904?
Yes. The form says you must supply the applicable account number for all changes to be made. That is the CF No. or vessel registration number (Official Coast Guard No. and name of the vessel) for a boat, or the F.A.A. Reg. No. for an aircraft.
How long must a boat or aircraft be out of California to be non-taxable?
At least 12 months. The form states that to be considered permanently removed and therefore non-taxable, your vessel or aircraft must be out of California for a minimum of 12 months. You also enter where it went and the date it was removed.
Can I change my mailing address for boat tax bills with this form?
Yes. The section for changing the mailing address on your future tax bills asks for your name and the new address with street, city, state and ZIP. Complete only the sections that apply, and still give the account number.
Can someone else sign Form MAF904 for me?
The signature block includes an Authorized Agent option and a line for the signer's printed name. The Assessor's forms page also lists an Agent Authorization Form among its vessel and aircraft forms, so ask the office what it requires.
Where do I send Form MAF904?
The form prints no submission instructions. Its header lists the Business Division / Marine & Aviation at 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211, phone 858/505-6200 and fax 858/505-6266. Call to confirm how the office accepts the signed form.
Is there a deadline to file Form MAF904?
No due date is printed on the form. You use it when the event happens: a new address, a sale or donation, a loss, theft or repossession, or a permanent removal. A removal must last at least 12 months out of California to be non-taxable.
Can I fill out Form MAF904 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the Assessor; you submit it through the county's channels.
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