Form BOE-260-A, Certificate and Affidavit for Exemption of Certain Aircraft, is the claim an aircraft owner returns to the Los Angeles County Office of the Assessor to ask for exemption from taxation under section 217.1 of the Revenue and Taxation Code. It is one of the Los Angeles County property tax exemption forms, and it must be backed by a certificate from the director or an officer of the aerospace museum that displayed the aircraft. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the agency.
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What is BOE-260-A?
Form BOE-260-A, Certificate and Affidavit for Exemption of Certain Aircraft, is the sworn claim used to request a property tax exemption for aircraft that were made available for display in a publicly owned aerospace museum or in a qualifying nonprofit aerospace museum.
Page 1 holds the claimant's affidavit and a separate certification signed by the museum's director or an officer. Page 2 reprints the law behind the claim: section 217.1 of the Revenue and Taxation Code, plus sections 255 (time to file affidavits) and 260 (noncompliance with procedure). Section 217.1 covers two kinds of aircraft: those that have been restored or maintained, whether or not currently certified for flight, and those donated in perpetuity to the aerospace museum. The museum must be publicly owned, or regularly open to the public and operated by a nonprofit organization that qualifies for exemption under section 23701d.
The form asks for the claimant, the aircraft's location as of 12:01 a.m., January 1, the museum, a description of each aircraft (make, model, year, and FAA or tail number) and whether the claimant holds the aircraft primarily for sale. The agency's forms list also carries related exemption claims, such as BOE-260 (Certificate and Affidavit for Exemption of Work of Art) and BOE-260-B (Claim for Exemption from Property Taxes of Aircraft of Historical Significance). The form states that it is subject to public inspection.
Who needs to file BOE-260-A?
The person who claims the exemption for an aircraft, the claimant, completes and signs the affidavit side of Form BOE-260-A. The claim applies to aircraft made available for display in a publicly owned aerospace museum, or in an aerospace museum regularly open to the public that is operated by a nonprofit organization qualified under section 23701d.
- Aircraft covered: aircraft that have been restored or maintained, whether currently certified or not for flight purposes, and aircraft donated in perpetuity to the aerospace museum.
- Museum director or officer: signs the separate certification on the form stating the dates the aircraft was made available for display. If more aircraft are listed on an attachment, the director or officer must sign the certificate and each attachment.
- Excluded: under subdivision (d) of section 217.1, the exemption does not apply to any aircraft loaned by a person who holds aircraft primarily for purposes of sale. The form asks whether the claimant holds the aircraft primarily for sale.
- Claimants who no longer seek the exemption: check the box at the top, enter the date sold or no longer used for exempt purpose, then sign and return the form to the Assessor.
When to file BOE-260-A
The claim must be filed by 5:00 p.m. on February 15. Section 255, printed on the form, says affidavits for exemptions of this kind are filed with the assessor between the lien date and 5 p.m. on February 15. Under section 260, a claimant who fails to follow the required procedure waives the exemption.
The aircraft must have been made available for display in the museum for 90 days during the 12-month period immediately preceding January 1. If it was first made available less than 90 days before that date, the exemption may be granted if the claimant certifies in writing that it will be displayed for at least 90 days during the 12-month period starting the first day it was made available. If the property is not displayed, or the museum not open, as certified, the exemption is canceled and an escape assessment may be made under section 531.1.
Documents you need
- Certification of the museum director or officer, signed on the form, stating the dates the aircraft was made available for display; it must accompany the claimant's affidavit.
- A separate sheet with the nature and description of each additional aircraft, if you claim more than one; the director or officer must sign each attachment.
- Any additional proof of the facts stated that the assessor requires before allowing the exemption.
How to fill out BOE-260-A
Correct your name and mailing address
Under NAME AND MAILING ADDRESS, make any necessary corrections to the printed name and address.
Mark if you no longer seek exemption
Check the box only if you no longer seek the exemption for this aircraft, enter the date sold or no longer used for exempt purpose, then sign and return the form.
Enter the claimant's details
Complete NAME OF CLAIMANT, ADDRESS OF CLAIMANT and DAYTIME TELEPHONE NUMBER.
State the aircraft's January 1 location
Enter the LOCATION OF THE AIRCRAFT AS OF 12:01 A.M., JANUARY 1.
Identify the aerospace museum
Enter the museum's name, the DIRECTOR'S OR OFFICER'S NAME, and the address (street, city, county, state, ZIP code).
Check the nature of the aircraft
Check Aircraft which have been restored or maintained and/or Aircraft donated in perpetuity to the aerospace museum. List additional aircraft on a separate sheet with their nature and description.
Describe the aircraft
Give the make, model, year and FAA or tail number in enough detail to identify each aircraft.
Answer the held-for-sale question
Check YES or NO for whether you hold the aircraft primarily for purposes of sale.
Sign the claimant's certification
Sign, enter your title and the date, and add your email address. The certification is made under penalty of perjury under California law.
Complete the museum certification
The museum director or officer enters the display dates (from and to), signs, adds title, date, email, and the museum's name and address. Each attachment also needs the director's or officer's signature.
Review and download the completed PDF
Check every entry and both signatures, then download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit BOE-260-A
The form tells you to sign and return it to the Assessor; it prints no mailing address, portal or appointment rule of its own. For the Los Angeles County Office of the Assessor's current contact and filing details, use the agency's forms page at https://assessor.lacounty.gov/forms.
- What to return: the completed and signed affidavit, with the museum director's or officer's signed certificate. If you list additional aircraft on a separate sheet, include the nature and description of each, and have the director or officer sign each attachment.
- Timing: the Assessor must receive the claim by 5:00 p.m., February 15.
- Additional proof: section 217.1 allows the assessor to require more proof of the facts stated before allowing the exemption.
FillingPDF is an independent service: it lets you fill out and download the PDF, and submission follows the agency's channels.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15; under section 260 a claimant who does not follow the required procedure waives the exemption.
- Leaving out the museum director's or officer's certification, or not having the director or officer sign each attachment that lists additional aircraft.
- Claiming aircraft loaned by a person who holds aircraft primarily for purposes of sale, which section 217.1(d) excludes.
- Not correcting the printed name and mailing address at the top of the form.
- Describing an aircraft without make, model, year and FAA or tail number, so it cannot be identified.
- Continuing to claim an aircraft that was sold or is no longer used for an exempt purpose, instead of checking the box, entering the date and returning the signed form.
- Signing the affidavit with incomplete or inaccurate information; it is certified under penalty of perjury.
- Giving the aircraft's location as of a date other than 12:01 a.m., January 1.
Frequently asked questions
Which Los Angeles County property tax exemption does Form BOE-260-A claim?
It claims the exemption under section 217.1 of the Revenue and Taxation Code for certain aircraft displayed in a publicly owned or qualifying nonprofit aerospace museum. The form is returned to the Los Angeles County Office of the Assessor.
What is the deadline for Form BOE-260-A?
The claim must be filed by 5:00 p.m. on February 15. Section 255, printed on the form, sets the filing window between the lien date and that time, and section 260 says a claimant who does not follow the procedure waives the exemption.
Which aircraft qualify for the exemption on Form BOE-260-A?
Aircraft that have been restored or maintained, whether or not currently certified for flight, and aircraft donated in perpetuity to the aerospace museum. They must have been made available for display for 90 days in the 12 months before January 1, or be certified to meet that period.
Who has to sign Form BOE-260-A?
The claimant signs the affidavit under penalty of perjury, and the museum's director or an officer signs a separate certification of the display dates. If additional aircraft are on an attachment, the director or officer must sign each attachment too.
Can I claim an aircraft I hold for sale?
No. Section 217.1(d) says the exemption does not apply to aircraft loaned by any person who holds aircraft primarily for purposes of sale, and the form asks you to answer YES or NO to that question.
What if I no longer want the exemption for an aircraft?
Check the box at the top of the form that says you no longer seek the exemption, enter the date sold or no longer used for exempt purpose, then sign and return the form to the Assessor.
Can I fill out Form BOE-260-A online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the form with the Assessor; you return it through the agency's channels.
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