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California aircraft-owner resources

Historic aircraft & property-tax exemptions

California provides two different aircraft property-tax exemptions that are often confused with one another. The information below summarizes the current State Board of Equalization guidance and points you to the official forms and county assessor contacts.

Important: Your county assessor administers these exemptions. This page is a practical summary, not tax or legal advice; confirm eligibility and filing requirements with the assessor in the county where the aircraft is located.
Two different exemptions

Which one applies to your aircraft?

The historic-aircraft exemption is designed for qualifying individually owned aircraft that are made available for public display. The aircraft-for-display exemption is specifically for aircraft displayed in qualifying aerospace museums.

Most display-day owners

Aircraft of Historical Significance

Revenue & Taxation Code § 220.5

An aircraft may qualify if it is an original, restored, or replica of a heavier-than-air powered aircraft that is 35 years old or older, or if it is a type or model of which fewer than five are known to exist worldwide.

Owner and use requirements

  • The assessee must be an individual person, not a corporation, partnership, LLC, or other legal entity.
  • The aircraft cannot be held primarily for sale.
  • The aircraft cannot be used for commercial purposes or general transportation.

Public-display requirement

The aircraft generally must be available for public display on at least 12 days during the 12 months immediately preceding January 1 of the year for which the exemption is claimed.

Qualifying availability can include actual display—or documented willingness to display—at an organized air show, museum, or specially designated historical-aircraft area open to the public. The public must be made aware of the display and have reasonable access during reasonable viewing hours.

Documentation and filing

  • File BOE-260-B, Claim for Exemption from Property Taxes of Aircraft of Historical Significance, with the county assessor each year.
  • Attach certificates of attendance signed by the manager or sponsor of the events where the aircraft was displayed.
  • File by February 15 for the preceding January 1 lien date to receive the full exemption.
  • The current BOE form states that filings from February 16 through August 1 may qualify for an 80% exemption.
  • A one-time $35 filing fee applies with the initial application in a county.
Official BOE guidance View BOE-260-B
Museum-based exemption

Aircraft for Display

Revenue & Taxation Code § 217.1

This is a separate exemption for aircraft made available for display in a qualifying aerospace museum.

Museum requirements

  • The museum must be publicly owned, or be operated by a nonprofit organization qualifying under Revenue & Taxation Code § 23701d and regularly open to the public.
  • For this purpose, “regularly open” generally means at least 20 hours per week for 35 weeks during the applicable 12-month period, subject to the BOE's initial-year certification provisions.

Aircraft requirements

  • The aircraft must have been available for public display in the museum for at least 90 days during the 12 months immediately preceding January 1, subject to the initial-year provisions.
  • The aircraft must be restored or maintained, whether or not currently certified for flight, or donated in perpetuity to the museum.
  • The exemption does not apply to aircraft loaned to the museum by a person who holds aircraft primarily for sale.

Documentation and filing

  • File BOE-260-A, Certificate and Affidavit for Exemption of Certain Aircraft, annually with the county assessor.
  • The filing deadline is 5:00 p.m. on February 15.
  • The claim must include certification signed by the museum director or another museum officer.
Official BOE guidance View BOE-260-A
For historic-aircraft owners

Make every display day count.

Keep a simple record for each qualifying display: date, location, event or display name, and the signed certificate of attendance. Good documentation makes the annual exemption filing much easier.

✓ Track all qualifying display dates ✓ Get attendance certificates signed ✓ Keep copies with aircraft records ✓ File BOE-260-B every year
Official contacts

Questions about your exemption?

Your county assessor is the office that determines eligibility, processes the claim, and applies the exemption.

California Board of Equalization

For statewide property-tax guidance, the BOE Property Tax Department lists general information at 916-274-3350 and PTWebRequests@boe.ca.gov.

BOE contact information →
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