Form M-2.2, List of Aircraft, is the form the Los Angeles County Office of the Assessor uses to collect a list of every aircraft kept at an airport or landing field as of January 1. It is one of the Los Angeles County property tax forms addressed to owners, operators and lessees of private and public airports, and it is returned to the County Assessor within 15 days after January 1. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original at assessor.lacounty.gov/forms.
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What is M-2.2?
Form M-2.2, List of Aircraft, is the Los Angeles County Office of the Assessor form on which owners, operators and lessees of private and public airports list all helicopters, gliders and aircraft of every kind kept at their location as of the first day of January.
The form cites section 5366 of the Revenue and Taxation Code, which requires the airport owner, operator or lessee to complete it and return it to the County Assessor. It is a one-page table with space for 23 aircraft. For each one you enter the F.A.A. number (printed as N followed by blanks), the make, the model, the year, the owner and the owner's address.
The list is meant to be complete. The printed statement says it covers every helicopter, glider and aircraft habitually kept or located at the place of business, airport or landing field, and any kept elsewhere but under your control. It also covers aircraft whether or not they are numbered by the F.A.A., dismantled, stored, experimental, unlicensed, or under construction or modification.
You certify the list under penalty of perjury under the laws of the State of California. The Assessor's forms page also lists other aircraft forms, such as BOE-577 / M-30, Aircraft Property Statement; Form M-2.2 is the airport-level list of aircraft, not that statement.
Who needs to file M-2.2?
Owners, operators and lessees of private and public airports complete Form M-2.2. The form is addressed to them directly and cites section 5366 of the Revenue and Taxation Code as the requirement.
The list you complete covers aircraft tied to your location in two ways:
- aircraft habitually kept or located at your place of business, airport or landing field; and
- aircraft kept elsewhere but under your control.
Each aircraft counts whether or not it has an F.A.A. number, and whether it is dismantled, stored, experimental, unlicensed, or under construction or modification. The form does not limit the list to aircraft you own: it has an owner and address column for each entry, so aircraft belonging to others and kept at your location belong on it.
The form prints your name, address, signature, date, telephone number and email address at the bottom, and it does not describe a separate representative or agent signature. For any question about who may sign for an airport entity, contact the County Assessor.
When to file M-2.2
Return Form M-2.2 to the County Assessor within 15 days following the first day of January. The list describes the aircraft kept or located at your place of business, airport or landing field as of that January 1 date, so prepare it from your records for that day.
The form states the requirement as coming from section 5366 of the Revenue and Taxation Code and prints no other deadline, extension or renewal rule. The current revision printed on the form is REV. 12-25.
How to fill out M-2.2
Confirm you are the right filer
The form is addressed to owners, operators and lessees of private and public airports. Gather your records of every aircraft kept or located at your place of business, airport or landing field as of January 1.
Enter each F.A.A. number
In the F.A.A. NUMBER column, rows 1 to 23, enter the number for each aircraft, beginning with N as the form prints it. For an aircraft without an F.A.A. number, still add a row.
Enter make and model
For each row, write the aircraft's make in the MAKE column and its model in the MODEL column.
Enter the year
In the YR. column, enter the year of each aircraft.
Enter owner and owner's address
In the OWNER column, enter the owner of each aircraft, and in the ADDRESS column enter that owner's address.
Include every required aircraft
Check that the list includes helicopters, gliders and aircraft of every kind kept at your location or kept elsewhere but under your control, including dismantled, stored, experimental, unlicensed and under-construction ones.
Read the certification
The statement certifies the list as complete as of January 1 and declares it true, correct and complete under penalty of perjury under California law.
Enter your contact details
Fill in NAME and ADDRESS in the lower block, then your telephone number and email address.
Sign, date and download the PDF
Sign and date the form, check each row, then download or print the completed PDF from FillingPDF and return it to the County Assessor as described under How to submit.
How to submit M-2.2
Form M-2.2 is returned to the County Assessor, meaning the Los Angeles County Office of the Assessor. The form itself names no mailing address, portal, fax number or in-person location, so confirm the delivery method with the Assessor.
- Get the form: the Assessor lists Form M-2.2, List of Aircraft, on its forms page at https://assessor.lacounty.gov/forms.
- Complete and sign it: the certification under penalty of perjury needs your signature and date, and the form also asks for your name, address, telephone number and email address.
- Return it on time: the completed list must reach the County Assessor within 15 days following the first day of January.
The form attaches no required documents and does not mention a fee. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Returning the list after the 15 days following January 1; the form requires it within that window.
- Listing aircraft as of a date other than the first day of January, the date the form's statement uses.
- Leaving out aircraft that have no F.A.A. number; the form includes aircraft whether or not they are numbered by the F.A.A.
- Omitting dismantled, stored, experimental, unlicensed, or under-construction or modification aircraft, which the printed statement says are included.
- Listing only aircraft at the airport and forgetting aircraft kept elsewhere but under your control.
- Leaving the owner or address column blank for an aircraft, when the form asks for both on every line.
- Submitting the list unsigned or undated; the certification under penalty of perjury requires your signature and date.
Frequently asked questions
What is Form M-2.2, List of Aircraft?
Form M-2.2 is the Los Angeles County Office of the Assessor form on which airport owners, operators and lessees list all helicopters, gliders and aircraft kept at their location as of January 1. It is signed under penalty of perjury.
Who has to file Form M-2.2?
Owners, operators and lessees of private and public airports. The form is addressed to them and cites section 5366 of the Revenue and Taxation Code as the requirement to complete it and return it to the County Assessor.
When is Form M-2.2 due?
Within 15 days following the first day of January. The list reflects the aircraft kept or located at your place of business, airport or landing field as of January 1, and it is returned to the County Assessor.
Do I list aircraft that have no F.A.A. number?
Yes. The form's statement says the list includes aircraft whether or not they are numbered by the F.A.A., and also those that are dismantled, stored, experimental, unlicensed, or under construction or modification.
Do I list aircraft kept somewhere other than my airport?
Yes, if they are under your control. The form covers aircraft habitually kept at your place of business, airport or landing field and any kept elsewhere but under your control.
Where do I send Form M-2.2?
Return it to the County Assessor (Los Angeles County Office of the Assessor). The form prints no address or portal, so confirm the delivery method with the Assessor, which posts the form at assessor.lacounty.gov/forms.
How many aircraft fit on one form?
The table has 23 numbered rows, each with columns for F.A.A. number, make, model, year, owner and address. The form does not say how to report more than 23 aircraft, so ask the County Assessor.
Can I fill out Form M-2.2 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 send the list to the County Assessor; you return it through the Assessor's channels.
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