Property Tax on Boat Kept in Puerto Rico

[sadlerlove]

My wife and I are considering locating our catamaran in the Puerto Del Ray marina in Fajardo. We will not be full time residents on the boat initially but will spend considerable time on it exploring the USVIs. We may eventually move full time onto the boat. Before we make the move, I am trying to gather information on what our expenses will be. The only one I have not been able to get is the personal property tax we would have to pay on the boat each year. I have read that the local rate in Fajardo is 11.5%, but I cannot find what the so-called "sujeto a contribucción" would be. This is the assessed value for tax purposes. I have read that that figure is around 5% of the full value for homes, but does anyone know what it would be for a boat?