The Claim for Exemption from Property Taxes of Aircraft of Historical Significance (BOE-260-B / EXM-238) is the claim an owner files with the Los Angeles County Office of the Assessor to exempt a qualifying historical aircraft from taxation. It is one of the Los Angeles County property tax forms, and it must be filed every year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original form and receives the claim.
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What is BOE-260-B / EXM-238?
The Claim for Exemption from Property Taxes of Aircraft of Historical Significance (BOE-260-B / EXM-238) is the affidavit an aircraft owner files with the Los Angeles County Office of the Assessor to receive the property tax exemption that California Revenue and Taxation Code section 220.5 gives to aircraft of historical significance.
The form is signed under penalty of perjury and is subject to public inspection. It collects the claimant's details, the aircraft's FAA registration number, hours, manufacturer, model, year built and location on January 1, and answers about airworthiness, sale, and general transportation or commercial use. First-time filers answer an additional display question. Page 2 holds a Schedule of Displays, with certificates of attendance attached, and prints the text of section 220.5.
Under section 220.5(d), an aircraft of historical significance is an original, restored or replica heavier-than-air powered aircraft that is 35 years or older, or an aircraft of a type or model of which fewer than five are known to exist worldwide. The form's checkboxes reflect this: Original, Restored, Replica and Fewer than Five.
The Assessor's forms page lists this claim separately from two neighboring documents: BOE-260-A, Certificate and Affidavit for Exemption of Certain Aircraft, and EXM-238.4, Aircraft Display Certification. This page covers only BOE-260-B / EXM-238.
Who needs to file BOE-260-B / EXM-238?
Individual owners of a historical aircraft who want it exempt from property tax file this claim with the Los Angeles County Office of the Assessor. Under section 220.5(b), as printed on the form, the exemption applies only if all of these conditions are met:
- The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale.
- The assessee does not use the aircraft for commercial purposes or general transportation.
- The aircraft was available for display to the public at least 12 days during the 12-month period immediately before the lien date for the year claimed.
If the aircraft was first made available for public display less than 12 days before the January 1 lien date, the exemption may be granted when the claimant certifies in writing that it will be displayed at least 12 days during the 12 months starting with the first day of public display.
The claimant, who may be different from the owner, signs the form. Owners who no longer seek an exemption at this location, for example because the aircraft was sold or is no longer used for the exempt purpose, use the same form: they check the box, enter the date and sign and return it to the Assessor.
When to file BOE-260-B / EXM-238
The claim must be filed every year by 5:00 p.m. on February 15 for the preceding January 1 lien date to receive a full 100% exemption. If the affidavit is filed between February 16 and August 1, an 80% exemption is available.
The form carries no multi-year renewal: each year needs a new claim. A fee is charged by the assessor on the first application for the exemption only; the form calls it a one-time, non-refundable fee, so later annual claims do not repeat it. Ask the Assessor for the current amount.
Owners whose aircraft was first displayed to the public fewer than 12 days before January 1 file on the same schedule and complete the first-time filer question about displaying the aircraft at least 12 days in the following year.
Documents you need
- Certificates of attendance from the event coordinator of each event at which the aircraft was displayed; the form says to attach them, and section 220.5(b)(3) requires them when applying.
- Additional proof of the information or answers in the affidavit, only if the Assessor requires it before allowing the exemption.
How to fill out BOE-260-B / EXM-238
Correct the name and mailing address
In the Name and Mailing Address box at the top, make any necessary corrections to the printed name and address.
Use the box if you are ending the exemption
If you no longer seek an exemption at this location, check the box, enter the date the aircraft was sold or no longer used for the exempt purpose, and sign and return the form to the Assessor.
Complete Section 1, claimant information
Enter the name of owner, the name of claimant if different from the owner, the claimant's address (number, street, city, state, zip code), email address and daytime phone number.
Identify the aircraft in Section 2
Enter the FAA registration number, hours in operation last year, airframe hours as of January 1, manufacturer, model, and year built. Add the aircraft location as of 12:01 a.m., January 1 (airport, hangar or tie-down number).
Check the aircraft category
Check the appropriate box: Original, Restored, Replica or Fewer than Five.
Answer the three Yes/No questions
Answer whether the aircraft is airworthy (1), whether you hold it primarily for purposes of sale (2), and whether you use it for general transportation or commercial purposes (3).
Complete Section 3 if you are a first-time filer
If the aircraft was first made available for public display less than 12 days before January 1, answer Yes or No on whether you will display it at least 12 days in the year following its first date of public display.
List displays on page 2
On the Schedule of Displays, enter the owner's name and each display's date, location and site, with the telephone number and event details the schedule requests. Attach the certificates of attendance.
Sign the certification
The claimant signs and enters title and date under the certification made under penalty of perjury, then adds an email address.
Review and download the completed PDF
Check every entry and the attachments, then download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit BOE-260-B / EXM-238
The form tells you to sign it and return it to the Assessor, meaning the Los Angeles County Office of the Assessor. It prints no mailing address, portal or appointment rule, and no other channel.
- Return to the Assessor: sign the completed claim and send or deliver it, with the certificates of attendance attached, to the Assessor. The Assessor's forms page is https://assessor.lacounty.gov/forms; contact the office for its current filing address or online options.
- Fee: a fee is charged by the assessor on the initial application for the exemption. The form does not say how it is paid, so confirm the amount and payment method with the Assessor.
- Timing: the claim must be filed by 5:00 p.m. on February 15 for the full exemption, or between February 16 and August 1 for the 80% exemption.
The Assessor may require additional proof of the information in the affidavit before allowing the exemption. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full 100% exemption; a claim filed February 16 through August 1 receives an 80% exemption.
- Leaving out the certificates of attendance; the form says to attach them, and the statute requires one from the event coordinator of each display.
- Claiming the exemption while holding the aircraft primarily for sale or using it for general transportation or commercial purposes; section 220.5(b) allows neither.
- Skipping the corrections to the printed name and mailing address at the top when they are wrong.
- Leaving the first-time filer question unanswered when the aircraft was first displayed less than 12 days before January 1.
- Submitting the claim unsigned; the certification is made under penalty of perjury and requires the claimant's signature, title and date.
- Not checking the box to stop the exemption when the aircraft was sold or is no longer used for the exempt purpose.
- Skipping the Schedule of Displays on page 2 when the display requirement is the basis for the claim.
Frequently asked questions
What is the BOE-260-B / EXM-238 form?
It is the Los Angeles County Office of the Assessor's Claim for Exemption from Property Taxes of Aircraft of Historical Significance. Owners use it to claim the exemption in Revenue and Taxation Code section 220.5 for qualifying historical aircraft.
When is the BOE-260-B due each year?
By 5:00 p.m. on February 15, for the preceding January 1 lien date, to receive a full 100% exemption. If you file between February 16 and August 1, an 80% exemption is available. The claim must be filed annually.
What counts as an aircraft of historical significance?
Under section 220.5(d), printed on the form, it is an original, restored or replica heavier-than-air powered aircraft that is 35 years or older, or an aircraft of a type or model of which fewer than five are known to exist worldwide.
Does this form lower my Los Angeles County property tax bill on any aircraft?
No. The exemption applies only when all section 220.5(b) conditions are met: an individual owner not holding the aircraft primarily for sale, no commercial or general transportation use, and public display at least 12 days in the 12-month period before the lien date.
What do I attach to the BOE-260-B?
Attach certificates of attendance from the event coordinator of the events where the aircraft was displayed; the form and section 220.5(b)(3) call for them. The Assessor may also require additional proof of your answers before allowing the exemption.
Is there a fee to file the claim?
A fee is charged by the assessor on the initial application for the exemption. The form describes it as one-time and non-refundable, so it is not repeated on later annual claims. Ask the Assessor for the current amount and how to pay.
Where do I send the completed BOE-260-B?
The form says to return it to the Assessor, but prints no address or online channel. Check the Los Angeles County Assessor's forms page at https://assessor.lacounty.gov/forms or contact the office for current filing details.
Can I fill out the BOE-260-B online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you submit it to the Assessor through the agency's channels.
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