Not sure specifically about Washington
, but most states property tax is assessed county-by-county, and is assessed according to boat's normal location on January 1 of the tax year. Usually that means if renting
a slip you pay property tax to the county assessor where boat is being kept for that year. Could instead be based on where your home is (if that is not your boat) depending on local property tax rules, but I don't think that is normal case.
Our boat is in Mexico
(and was there January 1st) and we are not paying property tax to anyone on the boat.
Might want to ask a Washington