County of San Diego

ASSESSOR | RECORDER | COUNTY CLERK

Ernest J. Dronenburg, Jr.

Aircraft

In California, all aircraft are assessable as personal property and subject to property taxes. The Assessor’s Office assesses all aircraft located within San Diego County annually for property tax purposes.

For more information or to request an Aircraft Property Statement, contact the Marine and Aviation section of the Assessor’s Office at (858) 505-6200.

In person:

Visit our Marine and Aviation Section located at:

Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

You will be asked to present valid government-issued photo ID when you arrive. You may drop off documentation to any of our Office Locations.

By mail:

Send completed statement to:

Business Division
Marine and Aviation Unit
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

By email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

By fax:

Fax completed application to (858) 505-6266.

How does my aircraft qualify for the historical exemption?

Aircraft of historical significance may be eligible for exemption from property taxes. Some of the specific requirements that must be met for the aircraft to qualify for this exemption include:

• Aircraft must be at least 35 years old, or one of fewer than five that exist worldwide.

• Must be owned by an individual (not a corporation, partnership, etc.).

• May not be used for general transportation purposes or personal overnight travel.

• May not be used for commercial purposes.

• May not held for purpose of sale

• Must have been publicly displayed at documented events at least 12 separate dates during the preceding calendar year.

• Along with the claim, signed certifications of attendance for each date shown must be included.

When is the deadline to file?

Claim for Exemption from Property Taxes of Aircraft of Historical Significance (form BOE-260-B) must be filed with the Assessor annually by February 15.

Late filing of the exemption affidavit entitles the owner to a partial exemption of 80% and may be filed up until August 1.

Apply in person:

Complete the Claim for Exemption from Property Taxes of Aircraft of Historical Significance (form BOE-260-B), and drop off to any of our available office locations.

If you have questions or need clarification completing the form, only our staff at the Kearny Mesa office can assist:

9225 Clairemont Mesa Blvd
San Diego, CA 92123

Apply by mail:

Send the complete Claim for Exemption from Property Taxes of Aircraft of Historical Significance (form BOE-260-B) to:

Business Division
Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

Apply by email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

What is the Historical Aircraft Exemption?

Aircraft of historical significance may be eligible for exemption from property taxes. 

Required Certificates of Attendance at a Show/Display:

Revenue and Taxation Code section 220.5 has been amended to require that certificates of attendance be attached to claims submitted for the Historical Aircraft Exemption. The law requires that for each of the 12 display days that you attended during the calendar year of 2021, you are required to obtain a “Certificate of Attendance” and submit these certificates to the Assessor’s Office with your 2022 filing. 

You must meet the following requirements to fulfill your obligations for Historical Exemption:

  1. Your aircraft must be displayed at 12 advertised public events during the previous calendar year.
    * Multiple displays on same day count as one day.

  2. You must have your aircraft on display during the entire display period. The completed 2022 certifications by each show/display operator will be submitted with your 2023 Historical Aircraft application.

Show/Display Information:

The San Diego County Airports website links to Plane News. The calendar section of Plane News lists some available displays and events for aircraft; however, you are not limited to only those displays. Please contact the display/event coordinator to confirm dates and times. 

If you have any questions regarding this exemption, please contact the Assessor's Marine and Aviation Section at (858) 505-6200

Late filing for the Historical Aircraft Exemption:

SB1059 also added Revenue and Taxation Code section 276.5 which allows for a partial exemption for late filing. 

  • If you file your Historical Aircraft Exemption application by February 15 and meet the qualifications, you will receive a full exemption.
  • If you file your application between February 16 and August 1, you will receive an 80% exemption of the full value of your aircraft.