DAYTIME PHONE NUMBER
BOE-260-B (P1) REV. 14 (06-17)
CLAIM FOR EXEMPTION FROM PROPERTY
TAXES OF AIRCRAFT OF HISTORICAL SIGNIFICANCE
SECTION 2: AIRCRAFT INFORMATION
AIRCRAFT LOCATION AS OF 12:01 A.M., JANUARY 1 (AIRPORT, HANGAR OR TIE-DOWN NUMBER)
FAA REGISTRATION NUMBER
N
MANUFACTURER MODEL YEAR BUILT
HOURS IN OPERATION LAST YEAR
AIRFRAME HOURS AS OF JANUARY 1
1. Is the aircraft considered airworthy?
YES
NO
2.
Do you hold the aircraft primarily for purposes of sale?
YES
NO
t
SIGNATURE OF CLAIMANT TITLE DATE
EMAIL ADDRESS
3. Do you use the aircraft for any general transportation or commercial purposes?
YES
NO
YES
NO
SECTION 1: CLAIMANT INFORMATION
NAME OF OWNER
NAME OF CLAIMANT (if different from owner)
ADDRESS OF CLAIMANT (number, street, city, state, zip code)
EMAIL ADDRESS
( )
Check the appropriate box:
Original
Restored
Replica
Fewer than Five
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address.)
This claim must be led annually with the Assessor by 5:00 p.m., February
15, for the preceding January 1 lien date to receive a full 100% exemption.
An 80% exemption is available if this afdavit is led between February 16
- August 1.
SECTION 3: FIRST-TIME FILERS
If the aircraft was rst made available for public display less than 12 days prior to the lien date (January 1), the exemption may be granted if you
intend to display the aircraft during the following 12 months. Will you display the referenced aircraft at least 12 days during the year following its
rst date of public display?
A fee of $35 will be charged by the assessor upon the initial application for an exemption. This is a one-time only, non-refundable fee.
CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any
accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
BOE-260-B (P2) REV. 14 (06-17)
ATTACH CERTIFICATES OF ATTENDANCE TO THIS FORM
SCHEDULE OF DISPLAYS
Name of Owner
of Display Telephone
Date(s) Display Location(s)
Site(s) Number(s)
PROVISIONS OF THE REVENUE AND TAXATION CODE
220.5 (a) Aircraft of historical signicance shall be exempt from taxation.
(b) The exemption provided in subdivision (a) shall only apply if all of the following conditions are satised: [Emphasis added.]
(1) The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale.
(2) The assessee does not use the aircraft for commercial purposes or general transportation.
(3) The aircraft is available for display to the public at least 12 days during the 12-month period immediately preceding the
lien date for the year for which the exemption is claimed. If the aircraft was rst made available for public display less
than 12 days prior to the lien date, the exemption may be granted if the claimant certies in writing that the aircraft will be
made available for public display at least 12 days during the 12-month period commencing with the rst day the property
was made available for public display. When applying for an exemption pursuant to this section, the claimant shall attach
to that application a certicate of attendance from the event coordinator of the event at which the aircraft was displayed
as required by this paragraph.
(c) When claiming an exemption pursuant to this section, the claimant shall provide all information required and answer all
questions contained in an afdavit furnished by the assessor. The claimant shall sign the afdavit, under penalty of perjury. The
Assessor may require additional proof of the information or answers provided in the afdavit before allowing the exemption.
(d) For purposes of this section, “aircraft of historical signicance” means any aircraft that is an original, restored, or replica of a
heavier than air powered aircraft that is 35 years or older or any aircraft of a type or model of which there are fewer than ve
in number known to exist worldwide.
(e) A fee of thirty-ve dollars ($35) shall be charged and collected by the assessor upon the initial application for an exemption
pursuant to this section. [Emphasis added.]