MAF-309 Notification of Sale/Loss/Permanent Removal is the form used to tell the San Diego County Assessor's office (Assessor/Recorder/County Clerk) that a boat or aircraft has been sold, donated, lost, stolen or permanently removed from California. It is one of the San Diego County property tax forms for vessels and aircraft, and the title printed on the PDF is Affidavit of Sale / Loss / Permanent Removal. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the County.
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What is MAF309?
MAF-309 Notification of Sale/Loss/Permanent Removal is the San Diego County Assessor's form for telling the office that a boat or aircraft has been sold or donated, lost or stolen, or permanently removed from California, completed as an affidavit signed under penalty of perjury.
The form is issued by the Business Division / Marine & Aviation unit of the Assessor/Recorder/County Clerk, County of San Diego. The PDF itself is titled Affidavit of Sale / Loss / Permanent Removal, while the County's forms page lists it as MAF-309 under Vessels and Aircraft.
It rests on the rule printed at the top of the form: each year the Assessor values taxable property to the person or persons owning, claiming, possessing or controlling it on January 1, the lien date, and that date determines the obligation to pay taxes. A sale, loss or permanent removal after the lien date does not relieve the assessee of responsibility.
The form defines permanent removal narrowly. To be considered permanently removed, and therefore non-taxable, the vessel or aircraft must be out of California for a minimum of 12 months. The owner must also notify the Assessor's office when the vessel or aircraft returns to San Diego County.
The form has three alternative sections (sold or donated, loss or stolen, permanently removed) and one declaration. It is separate from the County's other vessel and aircraft forms, such as the MAF-800 Vessel/Aircraft Owner Information Report.
Who needs to file MAF309?
Owners of a boat or aircraft assessed by the San Diego County Assessor use MAF-309 when the property has been sold or donated, lost or stolen, or permanently removed from California. You complete only the section that matches what happened.
- Sellers or donors: give the buyer's or recipient's name, address and phone number, plus the sale price and date sold. If the property was donated, the form asks for a Deed of Gift.
- Owners of lost or stolen property: give the last known location and the date, and provide a police report and/or insurance claim.
- Owners who moved the property out of California: give the new address, the marina or airport if applicable, and the date permanently removed. The form says the property must stay out of California for at least 12 months to count as permanently removed.
The form warns that a sale, loss or removal after January 1 does not end the owner's responsibility for that year's assessment. The person signing declares under penalty of perjury that the information is true, correct and complete to the best of their knowledge and belief. The form does not describe who else may sign for an owner; the County's forms page lists a separate Agent Authorization Form under Vessels and Aircraft.
When to file MAF309
Use MAF-309 when the boat or aircraft is sold, donated, lost, stolen or permanently removed from California; the form prints no separate due date. Timing matters because the Assessor values property to the owner on January 1 (the lien date), and the form states that a sale, loss or permanent removal after that date does not relieve the assessee of responsibility.
For a permanent removal, the vessel or aircraft must be out of California for a minimum of 12 months to be non-taxable, and the form asks for the date it was permanently removed. If the property comes back to San Diego County, the owner must notify the Assessor's office; the form says this is the owner's responsibility. Ask the Assessor's office for any deadline that applies to your situation.
Documents you need
- Deed of Gift: provide it with the form only if the boat or aircraft was donated rather than sold.
- Police report and/or insurance claim: provide it only if the boat or aircraft was lost or stolen.
How to fill out MAF309
Enter the boat or aircraft number
At the top, enter the CF number or official Coast Guard number and the vessel name, or the F.A.A. registration number for an aircraft. Print all information.
Complete Sold / Donated To
If the property was sold or donated, enter the buyer's name, address, city, state and ZIP, the sale price, the date sold and the buyer's phone number. If donated, provide a Deed of Gift.
Complete Loss / Stolen
If the property was lost or stolen, enter the last known location and the date. Provide a police report and/or insurance claim.
Complete Permanently Removed To
If the property left California, enter the new address, city, state and ZIP, the name of the marina or airport if applicable, and the date permanently removed. The property must be out of California a minimum of 12 months.
Read the penalty of perjury declaration
Confirm that the information is true, correct and complete to the best of your knowledge and belief before signing the declaration.
Sign and date the form
Sign, enter the date and give a daytime phone number.
Print your name and email
Print your name in the space provided. The e-mail address is marked optional.
Review and download the completed PDF
Check that only the section matching your situation is filled and that the number and dates are correct. Download or print the completed PDF from FillingPDF and send it with any supporting document as described under How to submit.
How to submit MAF309
The form names no submission channel of its own. It prints the contact details of the Business Division / Marine & Aviation unit of the Assessor/Recorder/County Clerk, County of San Diego:
- Address: 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211.
- Phone: 858/505-6200.
- Fax: 858/505-6266.
- Website: www.sdarcc.gov.
Contact the office to confirm how it accepts the signed affidavit. Include the supporting document the form asks for: a Deed of Gift if the property was donated, or a police report and/or insurance claim if it was lost or stolen. The County lists MAF-309 with its other vessel and aircraft forms on its Assessor forms page. FillingPDF lets you fill out and download the PDF; submission follows the County's channels above.
Common mistakes to avoid
- Assuming a sale, loss or removal after January 1 ends the tax responsibility for that year; the form says it does not relieve the assessee.
- Reporting a vessel or aircraft as permanently removed when it will be out of California for less than 12 months.
- Reporting a donation without a Deed of Gift, which the form asks for when the property was donated.
- Reporting a loss or theft without a police report and/or insurance claim, which the form asks you to provide.
- Leaving out the boat or aircraft number (CF No or official Coast Guard No and vessel name, or F.A.A. registration number).
- Failing to notify the Assessor's office when the vessel or aircraft returns to San Diego County.
- Submitting the affidavit unsigned or undated; the declaration under penalty of perjury needs a signature, date and daytime phone number.
Frequently asked questions
What is MAF-309 used for?
MAF-309 is the San Diego County Assessor's affidavit for reporting that a boat or aircraft was sold, donated, lost, stolen or permanently removed from California. It is signed under penalty of perjury and filed with the Assessor's Marine & Aviation unit.
Does selling my boat after January 1 stop my property tax?
No. The form states that the Assessor values property to the owner on January 1 (the lien date) and that a sale, loss or permanent removal after that date does not relieve the assessee of responsibility.
How long must a boat or aircraft be out of California to be permanently removed?
At least 12 months. The form says the vessel or aircraft must be out of California for a minimum of 12 months to be considered permanently removed and therefore non-taxable. You must also notify the Assessor when it returns to San Diego County.
What do I attach if my boat was stolen or donated?
For a loss or theft, provide a police report and/or insurance claim. For a donation, provide a Deed of Gift. The form asks for neither document when the property was sold or permanently removed.
Where do I send MAF-309?
The form prints the Marine & Aviation unit's address, 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211, phone 858/505-6200 and fax 858/505-6266, but names no submission channel. Call the office to confirm how it accepts the affidavit.
Is there a deadline to file MAF-309?
The form prints no filing deadline. It does tie responsibility to the January 1 lien date, so contact the Assessor's office promptly after a sale, loss or removal to confirm timing for your case.
Can I fill out MAF-309 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of San Diego County and does not file the form; you deliver it to the Assessor's office yourself.
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