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. [Revenue and Taxation Code section 220.5]
The exemption only applies if all of the following conditions are met:
An individual owner as referenced in (1) above is a live person, not a legal entity such as a corporation or partnership.
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.
The claim must be filed annually with the assessor by 5:00 p.m., February 15, for the preceding January 1 lien date to receive 100 percent of the exemption. The claimant must attach to the claim form a certificate of attendance from the event coordinator of the event at which the aircraft was displayed.
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