The Aircraft Property Statement (Form BOE-577) is the declaration of costs and other property information that the Los Angeles County Office of the Assessor requires for aircraft, reported as of 12:01 a.m. on January 1. It is one of the Los Angeles County property tax forms for personal property, and the Assessor uses it to value the aircraft. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor receives it only through the channels described below.
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What is BOE-577?
The Aircraft Property Statement (Form BOE-577) is the annual declaration of costs and other property information that the Los Angeles County Office of the Assessor requires from aircraft owners, reported as of 12:01 a.m. on January 1.
The form is printed as the County of Los Angeles statement for the 2026 assessment, under revision REV. 08 (07-25) and also marked M-30. Its Official Request page cites California Revenue and Taxation Code section 5362: the Assessor of the county where an aircraft is habitually situated assesses it at market value. Section 5365 requires the owner to complete the form according to its instructions.
The statement has two sections. Section I must be completed every year and covers the aircraft's identification, purchase, condition, type of usage, avionics, engines and hours. Section II is completed when you file for the first time or when anything changed during the last calendar year, such as a sale, a move or a change of owner. A Declaration by Assessee, signed under penalty of perjury, closes page 2.
The statement is not a public document. Under Revenue and Taxation Code section 451 the Assessor holds the information secret, and the form says it may be disclosed only to the district attorney, the grand jury and the agencies named in section 408. The statement is subject to audit. Aircraft enrolled in a Fractional Ownership Program also file Forms BOE-570-FO (-1, -2), and historical aircraft exemption claims use a separate form.
Who needs to file BOE-577?
The Assessor's printed notice on the form says its records show that you currently own, claim, possess or control the aircraft listed on page 1. If you are that person, you complete and return the statement. The Official Request states that the owner of the aircraft identified on page 1 is required to complete it.
- Owners with a historical aircraft exemption claim. The form says it must still be filed on time, whatever the status of the claim. Aircraft that are 35 years or older and shown to the public at least 12 days per year may qualify, but that claim uses Form BOE-260-B, obtained from the Assessor.
- Fractional ownership participants. If the aircraft is enrolled in a Fractional Ownership Program, Forms BOE-570-FO (-1, -2) must also be filed.
- Non-resident service members. If you are in California only because of military orders, you may declare tax situs elsewhere on Form BOE-261-D, Servicemembers Civil Relief Act Declaration, available from the Assessor or your unit Legal Officer.
- Agents and representatives. The declaration may be signed by the assessee, a duly appointed fiduciary or a person authorized to sign for the assessee. Corporations, partnerships and LLCs have their own signer rules, described in the steps below.
Questions about antique aircraft exemptions go to the Major Exemptions Section at 213.974.3481.
When to file BOE-577
File the 2026 statement with the Assessor by April 1, 2026, the return date printed on the form. All information must be reported as of 12:01 a.m. on January 1, 2026. Section I is completed every year; Section II is completed when you file for the first time or when there were changes within the last calendar year.
A late return carries a stated consequence. Under Revenue and Taxation Code section 5367, if the form is not returned by the due date the Assessor must add a 10% penalty to the market value of the aircraft. The form also warns that penalties apply if it is not filed, and that a statement that is unsigned or not executed as the instructions require is not validly filed, so the section 463 penalty for failure to file applies to it.
For historical aircraft, the exemption claim itself is due on or before February 15 for a full exemption and by August 1 for a partial exemption. That claim does not replace this statement.
Documents you need
- A complete copy of the sales contract, if the aircraft was sold (Section II).
- A statement on damage history, if you answered YES to damage history: type of damage, date of damage, a copy of the report made to the FAA, and the maintenance log and repairs made.
- A schedule of leased equipment, if you lease equipment used in the aircraft's operation: owner's name and address, description, cost if purchased, and annual rent.
- A schedule of exchanged equipment, if any equipment was exchanged since purchase.
- A schedule of equipment added or retired, if applicable, from the aircraft's acquisition to the last day of December of last year: description, date and cost.
- A list of member names, if the ownership type is an LLC.
- The assessee's written authorization filed with the Assessor, if an employee or agent signs who is not a member of the bar, a CPA, a public accountant, an enrolled agent or a duly appointed fiduciary.
- A statement of any additional information that would help the Assessor value the aircraft, if you choose to provide one.
- Forms BOE-570-FO (-1, -2), if the aircraft is enrolled in a Fractional Ownership Program.
How to fill out BOE-577
Correct the printed owner details
Check the name and mailing address preprinted by the Assessor and make any necessary corrections. Enter all information as of January 1 of this year.
Enter aircraft identification (item 1)
Enter the FAA registration number, daytime phone number, aircraft location (airport, hangar or tie-down number), manufacturer, model, year built and serial number.
Enter purchase and history details
Give the purchase date and price, the date moved to this county, and the county and assessment years if the aircraft was previously registered or assessed in another California county. Add the fixed base operator name and the date and cost of the last major airframe overhaul.
Mark condition and equipment answers (item 2)
Check New, Good, Average or Poor for the aircraft when purchased and for its current, interior and exterior condition. Answer YES or NO for damage history and for equipment leased, exchanged, added or retired, and attach the statement or schedule for any YES.
Select the type of usage (item 3)
Check the usage, such as personal/pleasure, flight training, rental, charter/taxi, business, fractional ownership program or show/museum. If you checked charter/taxi, answer whether you use the aircraft in common carriage more than 50% of the time; ferry flights and Part 91 owner flights are not common carriage.
Complete the avionics summary (item 4)
Report only added or replaced avionics, not original standard factory avionics. For each unit enter the acquisition date and cost, and the condition as N (new), A (average) or P (poor).
Enter engine and hours data (items 5 and 6)
On page 2, give the make, model, year of manufacture, horsepower and hours of each engine, plus total airframe hours. For helicopters, fill in the hours since major overhaul for rotor and drive components, and enter the exact date of first flight for homebuilt, kit or experimental aircraft.
Complete Section II if it applies
Fill it in if this is your first filing or anything changed in the last calendar year. Give a different owner's name and address, sale or donation details with the sales contract attached, the new owner, whether the aircraft was moved, junked, parted, destroyed or abandoned, and where the aircraft is normally kept if not habitually based in the county.
Choose ownership type and add attachments
Check the ownership type: proprietorship, partnership, corporation or other. Attach the member list if it is an LLC, and any additional statement that would help the Assessor value the aircraft.
Complete and sign the declaration
Enter the name, title, legal entity name and federal employer ID number, and the preparer's details. The assessee, a duly appointed fiduciary or an authorized person signs and dates the declaration under penalty of perjury.
Review and download the completed PDF
Check every entry against January 1 facts and confirm the signature and attachments. Download or print the completed PDF from FillingPDF and submit it through the channels described under How to submit.
How to submit BOE-577
The form names one filing destination: return the completed, signed statement to the Assessor's Marine and Aircraft Section by April 1, 2026.
- Mail or delivery: Assessor, Los Angeles County, Marine and Aircraft Section, 500 W. Temple St., Rm. 250, Los Angeles, CA 90012-2770.
- Questions: the Marine and Aircraft Section is at 213.974.3119, or at [email protected]. For help in Spanish call 213.974.3211. The Assessor's website is assessor.lacounty.gov.
Send the signed page 2 declaration with the statement. Include every schedule or statement the instructions require, because attached schedules are considered part of the statement. The form prints no online portal, fee or payment instructions. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after April 1, 2026; the Assessor must then add a 10% penalty to the market value of the aircraft.
- Leaving the Declaration by Assessee unsigned or unsigned by an authorized person; an unsigned statement is not validly filed and the section 463 penalty applies.
- Skipping the filing because a historical aircraft exemption claim is pending; the form must be filed timely regardless of that claim.
- Reporting original standard factory avionics in the avionics summary; report only added or replaced avionics.
- Reporting condition as of the date you fill out the form instead of as of January 1.
- Answering YES to damage history or to equipment leased, exchanged, added or retired without attaching the required statement or schedule.
- Checking an LLC ownership type without attaching a list of member names.
- Having an agent sign without the assessee's written authorization on file, when the agent is not a lawyer, CPA, public accountant, enrolled agent or appointed fiduciary.
- Not correcting the printed name and mailing address when they are wrong.
Frequently asked questions
What is Form BOE-577?
Form BOE-577 is the Aircraft Property Statement of the Los Angeles County Office of the Assessor. The owner declares costs and other aircraft information as of January 1 so that the Assessor can assess the aircraft at its market value.
When is the Aircraft Property Statement due in Los Angeles County?
The form printed for 2026 is due April 1, 2026, with information reported as of 12:01 a.m. on January 1, 2026. If it is not returned by the due date, the Assessor must add a 10% penalty to the aircraft's market value.
Where do I send Form BOE-577?
Send it to Assessor, Los Angeles County, Marine and Aircraft Section, 500 W. Temple St., Rm. 250, Los Angeles, CA 90012-2770. Questions go to 213.974.3119 or [email protected].
Do I have to file if I claimed the historical aircraft exemption?
Yes. The form says it must be filed timely regardless of the status of any Historical Aircraft Exemption Claim. The claim uses a separate form, BOE-260-B, due by February 15 for a full exemption or August 1 for a partial one.
Who can sign the declaration for a company?
A corporation's officer, or an employee or agent designated in writing by the board; a partner or authorized employee or agent for a partnership; an LLC manager, or a member if there is no manager, or their designated agent. Written authorization must be on file with the Assessor for most agents.
What do I report in the avionics summary?
Report only added or replaced avionics, never original standard factory avionics. For each item enter the acquisition date and cost, and the condition as N for new, A for average or P for poor.
Can I fill out Form BOE-577 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Assessor and does not file the statement; you submit it through the Assessor's channels.
Is the information on the statement public?
No. The form states that it is not a public document and that the Assessor holds the information secret under Revenue and Taxation Code section 451. It may be disclosed only to the district attorney, the grand jury and the agencies specified in section 408.
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