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Commercial & Private Aircraft

If It Flies, It May Be Subject To Property Taxes

  • This category of property includes hot air balloons, commercial aircraft, and everything in between.
  • In Orange County, approximately 1,000 aircraft are valued annually as of lien date, January 1.
  • The Low-Value Ordinance Exemption has been increased to $10,000. Property valued at $10,000 or less will be exemptThis exemption does not require any action on the part of taxpayers to claim.

Taxes on Tie Downs

Private use of public property is taxable under certain conditions. If you rent or lease a tie down from a city or the county, you may receive a property tax assessment if:

  • You are using facilities owned by a government agency (city, county, state, school district, etc.)
  • Your right to use government-owned property is independent, durable and exclusive.
  • You are not a government agency

FAQ Assessment of Aircraft

State of California Publications

The California Board of Equalization publishes a series of Assessor’s Handbooks to provide guidance to local Assessors. To view a Handbook on the following subjects, click the appropriate link: