I realize there could be 50 different answers to this in the U.S… But generally, do people who’s primary home is a house boat, which is always kept on water, pay any type of property taxes? I’m talking the same type of property tax that one must pay on a house.
Here in VA there are real estate taxes (land and improvements) and personal property taxes (cars, boats, etc.) If you don’t own any land or improvements you don’t pay real estate taxes. In your example, the owner would pay personal property taxes on the boat.
Here, there’s an excise tax on the boat itself.
And, of course, any docking or mooring fees paid where the boat is kept would probably be higher than property tax on a similarly sized home. You’d also need to have your wastewater holding tank pumped regularly, etc.