File an Aircraft Property Statement
All aircraft is subject to local property tax, unless it is specifically exempt by law. As an aircraft owner, you are required to file an Aircraft Property Statement each year with the County Assessor's Office.
The Aircraft Property Statement is also referred to as BOE Form 577.
Who is eligible?
Aircraft owners may use this service.
When and where is this service offered?
This service is available January 1st to June 30th during regular business hours except during scheduled holidays.
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
Monday - Friday 8-5
1055 Monterey Street Suite D360
San Luis Obispo, CA 93408
Tel: (805) 781-5643
Main Office Fax: (805)-781-5641
Real and Business Property Fax: (805)-788-2042
Public Service/Front Counter Fax: (805)-788-2041
Mapping and Transfers Fax: (805)-781-4034
FAQS
Yes, only aircraft owned and held as inventory for sale by a licensed dealer are exempt from property tax.
In order to properly determine the value of your aircraft, we must have the information that you are asked to provide on the statement. Without the information, your aircraft will be valued in average condition at mid-time and a 10% penalty will be added for failure to file the property statement.
If you sold your aircraft, indicate on the Aircraft Property Statement that the aircraft was sold and provide the name and address of the buyer, the selling price and attach a copy of the bill of sale. Sign the form and return it to the Assessor's Office.
An aircraft is assessed in the county where it is habitually hangared or tied down. Please note on the form where your aircraft is sited and we will correct our records and notify the correct county that the aircraft is in their county.
Our records show you own, possess or control the aircraft listed on the property statement.
The California Constitution states in part, "Unless otherwise provided in the Constitution of the laws of the United States. (a) All property is taxable..." That means that unless exempted, tangible personal property owned, claimed, possessed or controlled in the conduct of a profession, trade or business may be subject to property taxes, as well as privately or business owned boats and aircraft.
No, the new owner will be responsible for paying the taxes. However, you may receive a Notice of Assessment if we do not receive the necessary information from you. Please fill out the property statement with the new buyers name, address, date of sale, and sales price so we can correct our records and bill the correct property owner.
