The California Revenue and Taxation Code (R&TC) requires the annual assessment of non-commercial aircraft as of January 1 (Ref. R&TC 5301; 5362; 5365; 5367).
Determining the Situs of the Aircraft
For property tax purposes the situs address for non-commercial aircraft is the airport in which it is habitually situated when not in flight.
Aircraft Property Statement
The purpose of the Aircraft Property Statement is to provide information to the Assessor in order to determine fair market value for the current year. This form must be filed with the
Assessor’s office, regardless of the status of any
Historical Aircraft Exemption Claim.
Aircraft Property Statements are mailed to aircraft owners and are required to be returned by April 1. The form must be completed in its entirety. Failure to file an Aircraft Property Statement will cause the Assessor to estimate the market value of the aircraft and apply a penalty.
Aircraft Assessment Questions
For questions or information not covered above, please contact our Aircraft Division at (916) 875-0740 or email ASR-Marine@saccounty.net.
Historical Aircraft Exemption
Aircraft of historical significance may be eligible for exemption, if the following criteria are met:
(1) The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale.
(2) The assessee does not use the aircraft for commercial purposes or general transportation.
(3) The aircraft is available for display to the public at least 12 days during the12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the aircraft was first made available for public display less than 12 days prior to the lien date, the exemption may be granted if the claimant certifies in writing that the aircraft will be made available for public display at least 12 days during the 12-month period commencing with the first day the property was made available for public display. When applying for an exemption, the claimant shall attach to that application a certificate of attendance from the event coordinator of the event at which the aircraft was displayed.
(4) An individual owner is a live person, not a legal entity such as a corporation or partnership.
(5) A fee of thirty-five dollars ($35) shall be charged and collected by the assessor upon the initial application for an exemption. An annual affidavit is required for exemption although the $35 fee is only required upon initial application in any given county.
(6) The claimant shall provide all information required and answer all questions contained in an affidavit furnished by the assessor. The claimant shall sign and swear to the accuracy of the contents of the affidavit before either a notary public or his or her designee, at the claimant's option. The assessor may require additional proof of the information or answers provided in the affidavit before allowing the exemption.
Claim form for Historical Aircraft of Significance
For questions or information not covered above, please contact our Exemptions Unit at (916) 875-0720.