Piers constructed on waterfront residential properties shall be identified and briefly described on the record card. When valuing a boat lift, on pier or bulkhead, the lifting mechanism (cable, hooks, motor, and pulleys) is to be considered personal property.

Minimal piers constructed for the owner's use shall not be separately valued. Minimal piers shall be construed to be of less than $1,000 in cost with the probability that they would not withstand a harsh winter without substantial damages. Depreciation on substantial piers should be adequately given to reflect the contributory value of the structure. ​