Personal Property Tax Exemption
Aircraft of Historical Significance Exemption (California)
California offers a property tax exemption for qualifying vintage aircraft classified as “Aircraft of Historical Significance.” This exemption can reduce or eliminate property taxes on eligible aircraft.
Please review the full regulations from the State of California that outline how aircraft owners may qualify for this property tax exemption:
CA Board of Equalization (BOE) Information: Click Here
Riverside County Information: Click Here
Riverside County Forms:
Claim Form (BOE-260-B): Click Here
Attendance Sheet (ACR 572): Click Here
Eligibility Criteria
To qualify for the Aircraft of Historical Significance exemption, the aircraft and owner must meet all of the following criteria:
- Historically Significant Aircraft: The aircraft must be an original, restored, or replica heavier-than-air aircraft that is either at least 35 years old or a type/model of which fewer than five are known to exist worldwide. (This defines an “aircraft of historical significance” under California law.)
- Individual Ownership (Not for Sale): The aircraft must be owned by an individual person (not a corporation, partnership, or other legal entity) and not held primarily for sale. In other words, you must be a private owner, and the aircraft cannot be part of a resale inventory.
- Non-Commercial Use: The aircraft must not be used for commercial purposes or general transportation (e.g., not used for hire, business, or personal commuter travel). It should be kept for historical interest, not for everyday transportation or profit-making use.
- Public Display: The aircraft must have been made available for public display for at least 12 days during the 12-month period immediately before the lien date (January 1) of the tax year. This typically means displaying your aircraft at air shows, museums, or other public events.
(If your aircraft was first made available for public viewing only shortly before the lien date — i.e., fewer than 12 days prior — you can still qualify by certifying in writing that it will be displayed at least 12 days in the following 12-month period.)
Each public display event must be documented by a signed certificate of attendance from the event organizers, and the general public must have had reasonable access to view the aircraft during those times.
How to Apply for the Exemption
If your aircraft meets all the criteria above, you must file a claim each year to receive the property tax exemption. If this is your first time filing in that county, you must include a one-time $35 filing fee. For renewals in the same county, no fee is required. The process is as follows:
- Obtain the Claim Form (BOE-260-B): The required form is BOE-260-B, titled “Claim for Exemption from Property Taxes of Aircraft of Historical Significance.” You can obtain this form from your county assessor’s office or download it online.
- Complete the Form and Gather Documentation: Fill out the BOE-260-B claim form completely. You must include documentation for each public display event your aircraft participated in during the prior year. Specifically, attach a certificate of attendance for each event, signed by the event organizer or sponsor, as proof that your aircraft was on public display.
- Submit to the County Assessor by February 15: File the completed form each year with the assessor of the county where the aircraft is based, on or before February 15 (for the January 1 lien date) to receive 100% of the exemption for that tax year.
Submit all required documents, including certificates of attendance.
Late filing: If you miss the February 15 deadline, you may still file by August 1 of the same year to receive a partial exemption (approximately 80% of the normal benefit).
Note: Forms and regulations may vary slightly by county. Be sure to check with your local county assessor’s office for any additional requirements or variations in the application process.