FAQs • Placer County, CA • CivicEngage

▼
Assessor - Aircraft - General

Sales tax and property tax are two different types of taxes.

2. Why do I have to pay taxes on my aircraft?: California Constitution Article XIII and Revenue and Taxation Code section 201 state that all property is taxable unless it is stated that it is exempt. Personal property is not exempt.

3. Where will my aircraft be assessed since I take it to many locations?: The aircraft should be assessed where habitually situated. The location where an aircraft is habitually situated is the airport at which the aircraft is usually present when not in flight. If an aircraft spends a substantial amount of time at multiple airports, it is habitually situated at the airport where it spends the most ground time.

4. Why do I have a 10% penalty note on my tax bill for my aircraft?: Either the Assessor’s request to file a valid statement was not received by May 7th or no statement was received. California Revenue and Taxation Code section 463 mandates that a late filing penalty of 10% of the assessed value be added for statements not timely filed by May 7th. The Assessment Appeals Board is the only authority with the ability to abate a penalty for late filing.

5. Can my taxes be prorated?: No. Unsecured bills are never prorated regardless of disposal date. Any proration of taxes should be done between the buyer and seller at the time of sale.

6. I filed bankruptcy. Why do I have to pay the tax?: Bankruptcy does not relieve the Assessor of determining a fair market value. Assessed value and payment of taxes are separate issues. You should contact the Placer County Tax Collector at 530-889-4120 for issues regarding whether payment is required after bankruptcy.