Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Aircraft

In California, all aircraft are assessable as personal property and subject to property taxes. The Assessor’s Office assesses all aircraft located within San Diego County annually for property tax purposes.

For more information or to request an Aircraft Property Statement, contact the Marine and Aviation section of the Assessor’s Office at (858) 505-6200. ​

In person:

Please visit our Marine and Aviation Section located at the Kearny Mesa branch office:

Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

You will be asked to present valid government-issued photo ID when you arrive. You may drop off documentation to any of our Office Locations.

Find a Location

By mail:

Send completed statement to:

Business Division
 Marine and Aviation Unit
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

By email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

By fax:

Fax completed application to (858) 505-6266.

Historical Aircraft Exemption Information

What is the Historical Aircraft Exemption?

Historical aircraft might be exempt from property taxes.

Exemption Requirements - Certificates of Attendance at a Show/Display:

Revenue and Taxation Code section 220.5 has been amended to require that a "Certificate of Attendance" be attached to claims submitted for the Historical Aircraft Exemption. The law requires that for each of the 12 display days that you attended during the calendar year of 2022, you are required to obtain a “Certificate of Attendance” and submit these certificates to the Assessor’s Office with your 2023 filing. 

You must meet the following requirements to fulfill your obligations under the Historical Aircraft Exemption:

  1. Your aircraft must be displayed at 12 advertised public events during the previous calendar year.
    IMPORTANT: Multiple displays on same day count as one day.

  2. You must have your aircraft on display during the entire display period. The completed 2022 certifications by each show/display operator will be submitted with your 2023 Historical Aircraft application.

Show/Display Information:

The County of San Diego Department of Public Work's Airports website links to Events and News. The News and Events pages lists some available displays and events for aircraft; however, you are not limited to only those displays. Please contact the display/event coordinator to confirm dates and times. 

If you have any questions regarding this exemption, please contact the Assessor's Marine and Aviation Section at (858) 505-6200. 

When is the deadline to file?

Claim for Exemption from Property Taxes of Aircraft of Historical Significance (form BOE-260-B) must be filed with the Assessor annually by February 15th.

Late filings:

SB1059 also added Revenue & Taxation Code Section 276.5, which allows for a partial exemption for late filings. 

  • If you file your Historical Aircraft Exemption application by February 15 and meet the qualifications, you will receive a full exemption.
  • If you file your application between February 16 and August 1, you will receive an 80% exemption of the full value of your aircraft.

How to Apply for Historical Aircraft Exemption

Apply in person:

Complete the Claim for Exemption from Property Taxes of Aircraft of Historical Significance (form BOE-260-B), and drop off to any of our available office locations.

If you have questions or need clarification completing the form, only our staff at the Kearny Mesa office can assist:

9225 Clairemont Mesa Blvd
San Diego, CA 92123

Apply by mail:

Send the complete Claim for Exemption from Property Taxes of Aircraft of Historical Significance (form BOE-260-B) to:

Business Division
Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

Apply by email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

Instructions for Changing Mailing Address - Aircraft

There is a procedure in place at the Assessor's Office for changing the mailing address on your business, vessel, or aircraft account(s). If you authorize a mailing address change, it will be effective until we receive another notice of mailing address change.

Please submit a Change of Address - Vessels & Aircraft form to the Business Division of the San Diego County Assessor's Office to change your mailing address and/or to report a change in ownership. A written request can also be submitted by following the steps below.

  1. Submit your request on taxpayer’s company letterhead, identifying the business, vessel or aircraft account number(s) to be changed.
  2. Include the name, title, and complete address of the person or company where all future information will be mailed.
  3. If you do not have company letterhead, your request must be submitted in writing.

The request must be signed by the owner or corporate officer of the company being assessed by the County of San Diego.   

The following documents will be impacted by your change of mailing address request:

All Business, Vessel and Aircraft Property Statements

  • Notice of Escape Assessments
  • Notice of Audit Results
  • Unsecured Tax Bills and Roll Corrections Correspondence
  • Agent Authorization
  • Copies of statements per Revenue & Taxation code 443.1
  • General correspondence related to Business, Vessel, or Aircraft accounts

The change of mailing address process has been developed to protect and secure certain non-public information. Many of your documents have statutory filing date requirements and associated penalties attach if not completed and returned timely. These filing requirements remain in effect whether your information is mailed directly to your business address or to the new address you have requested.

Submit your application in person:

Visit an office location and complete the Change of Address - Vessels and Aircraft. You will be asked to present a valid government-issued photo ID when you arrive. 

Find a Location

Submit by mail:

Send the completed application to:

Business Division
Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

Submit by e-mail:

E-mail the completed application to:ARCCMarineAviation.fgg@sdcounty.ca.gov

Submit by fax:

Fax the completed application to (858) 505-6266.

How does my aircraft qualify for the historical exemption?

Aircraft of historical significance may be eligible for exemption from property taxes. Some of the specific requirements that must be met for the aircraft to qualify for this exemption include:

• Aircraft must be at least 35 years old, or one of fewer than five that exist worldwide.

• Must be owned by an individual (not a corporation, partnership, etc.).

• May not be used for general transportation purposes or personal overnight travel.

• May not be used for commercial purposes.

• May not held for purpose of sale

• Must have been publicly displayed at documented events at least 12 separate dates during the preceding calendar year.

• Along with the claim, signed certifications of attendance for each date shown must be included.