Aircraft Exemptions

  1. Description
  2. Frequently Asked Questions
  3. Forms & Resources


Service members Civil Relief Act Declaration (Annual Filing - BOE-261-D) (PDF): Section 571(c) of the Servicemembers Civil Relief Act (50 USC. Appendix), exempts the assessed value for boats, aircraft, or manufactured homes located in Placer County for active duty Servicemembers who are residing locally serving in compliance with military orders. Service member is a resident of another State or County but is storing/using the personal property in Placer County while being stationed at a local military installation. Note: All personal property including Manufactured homes except those assessed as real property are eligible for this exemption. If the aircraft is owned jointly with a non-qualified claimant, the value of the qualified ownership interest will be exempt.

An initial claim form and current Leave & Earnings statement is required to exempt the aircraft and is requested before February 15th. There is no penalty for late filing.

An annual claim form and current Leave & Earnings statement is due before February 15th every year. There is no penalty for late file, however, the exemption will not be approved without the filing.


This exemption provides a property tax exemption for "Aircraft of Historical Significance." For property tax purposes, "Aircraft of Historical Significance" means any aircraft which is an original, restored, or replica of a heavier than air powered aircraft which is 35 years or older or any aircraft of a type or model of which there are fewer than five in number known to exist worldwide. (See Revenue and Taxation Code section 220.5)
The exemption only applies if all of the following conditions are met:

  1. The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale. An individual owner is a live person, not a legal entity such as a corporation or partnership.
  2. The aircraft is used for museum/show purposes and is not used for commercial purposes or personal/general transportation.
  3. The aircraft is available for public display at least 12 days during the 12-month period immediately preceding the lien date (January 1) for the year in 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.

Available for Public Display

Available for public display means actual display of the aircraft for a minimum of 4 hours per occurrence at an organized air show, museum, and/or a specially designated area set aside for historical aircraft open to the public. To qualify for the exemption, the aircraft on public display must be documented by a certificate of attendance. In addition, the general public must be aware of the displays and there must be reasonable accommodations to allow the general public to view the aircraft during reasonable viewing hours.

Historical Aircraft Exemption (BOE-260-B) (PDF):

Initial Filing Fee

A one-time, non-refundable $35 filing fee is collected by the assessor with the initial claim for the exemption. The filing fee is only required with the initial application in the county where the aircraft is located. If an aircraft is permanently moved to a different county, another application needs to be filed in that second county. This filing would be considered the initial application in the second county, and the $35 filing fee is required.

Annual Filing

To apply for the Aircraft of Historical Significance Exemption, a claim form must be filed each year with the assessor of the county where the aircraft is located. If the aircraft received the exemption the preceding year, an annual claim form will be sent before January 1st. The claim must be filed after January 1st and received or postmarked by 5:00 p.m. February 15th, to receive 100 percent of the exemption. The claimant must attach to the claim a certificate of attendance form signed by the managers or sponsors of the 12 events at which the aircraft was displayed.

Late Exemption Claims

If a person claiming the exemption fails to file the affidavit by 5 p.m. on February 15th but files the affidavit on or before August 1st , 80% of the assessed value will be exempted. There is no exemption available for claim forms received after August 1st.