Frequently Asked Questions (FAQs)

  1. Aircraft
  2. Boats/Vessels
  3. Business Property
  4. Data Requests
  5. Homeowners' Exemption
  6. Mapping
  7. Ownership
  8. Possessory Interests
  9. Taxpayers' Bill of Rights
  10. Value Review Program
  11. Disaster Relief
  12. Disabled Veterans' Exemption
  13. Educational Exemptions
  14. Nonprofit Exemptions
  15. Religious Exemptions
  16. Governor-Declared Disaster
  17. Inter-Spousal Transfers
  18. Manufactured Homes
  19. New Construction
  20. Prop 193: Grandparent-Grandchild Exclusion
  21. Prop 58: Parent-Child Exclusion
  22. Severely and Permanently Disabled Persons
  23. Solar
  24. California Land Conservation Act (Williamson Act)
  1. Why did I receive an Aircraft Property Statement?
  2. What will happen if I do not return the Aircraft Property Statement?
  3. What if the due date to file an Aircraft Property Statement falls on a Saturday, Sunday, or legal holiday?
  4. I paid the sales tax when I purchased the aircraft. Why am I paying taxes again?
  5. Why do I have to pay taxes on my aircraft?
  6. Where will my aircraft be assessed since I take it to many locations?
  7. Why do I have a 10% penalty note on my tax bill for my aircraft?
  8. Can my taxes be prorated?
  9. I filed bankruptcy. Why do I have to pay the tax?
  10. What constitutes "available for display to the public"?
  11. Does notifying the public that the aircraft will be available for display at the owner's home, by appointment only, qualify as "public display"?
  12. Is an aircraft stored on private property, but visible from a state highway, on "public display"?
  13. Please explain the significance of the word "available".
  14. Must a display be in California?
  15. Must the applicant list at least twelve future dates to qualify for the exemption under prospective treatment?
  16. What constitutes "commercial purpose"?
  17. If an aircraft is depreciated as business property, or expenses are written off as business expenses, is the aircraft being used for commercial purposes?
  18. What constitutes use as "general transportation"?
  19. Is the $35 fee, charged and collected by the assessor upon the initial application for exemption of a specific aircraft, a one-time fee per county regardless of a later change in county situs?
  20. Is the fee per application or per aircraft?
  21. If an aircraft is moved to another county, and an exemption application is filed in the second county, should the second county charge the fee?
  22. What should I do when I sell my aircraft?
  23. I sold or disposed of my aircraft after January 1st. Why do I have a tax bill?
  24. I sold or disposed of my aircraft before January 1st. Why do I have a tax bill?
  25. If I am a resident of Southern California County and am stationed in Northern California, am I eligible for this exemption?
  26. If I retire and decide to stay in California temporarily, can I keep this exemption?
  27. I own an aircraft with a friend. He has 33.3% ownership and I as an active duty servicemember own 66.6%. Is the aircraft fully exempt?
  28. It is mid-July and I didn’t get my claim form in. Can I still file a claim?
  29. How is the aircraft value determined?
  30. Why is the average retail value, as listed in the price guide for January 1, different from the assessed value?
  31. Why did my aircraft value go up/down from last year?
  32. What if I do not agree with the aircraft value?
  33. What if I still do not agree with the aircraft value after an Assessor’s Informal Review?
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