The Certificate and Affidavit for Exemption of Certain Aircraft (BOE-260-A) is the claim form the Riverside County Assessor-County Clerk-Recorder uses for aircraft made available for display in an aerospace museum. It is one of the Riverside County property tax forms, and it carries both the owner's sworn claim and a certificate from the museum's director or officer. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The claim must be filed by 5:00 p.m. on February 15 and delivered to the Assessor by mail or in person.
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What is BOE-260-A?
The Certificate and Affidavit for Exemption of Certain Aircraft (Form BOE-260-A) is the form a claimant files with the Riverside County Assessor-County Clerk-Recorder to claim a property tax exemption for aircraft made available for display in an aerospace museum.
The exemption comes from section 217.1 of the California Revenue and Taxation Code, which is printed on page 2 of the form. It covers two kinds of aircraft shown on the form: aircraft that have been restored or maintained, whether or not currently certified for flight, and aircraft donated in perpetuity to the aerospace museum. The museum must be publicly owned, or regularly open to the public and run by a nonprofit organization qualified for exemption under section 23701d.
The form combines two sworn statements. The claimant certifies the claim under penalty of perjury, and the museum's director or officer certifies the dates on which the aircraft was made available for display. Section 217.1 requires the affidavit to be accompanied by that certificate.
Page 1 also carries a box for people who no longer seek the exemption for an aircraft: check it, enter the date sold or no longer used for the exempt purpose, then sign and return the form to the Assessor. The form states that it is subject to public inspection.
Who needs to file BOE-260-A?
The main group is a person claiming the section 217.1 exemption for aircraft that were made available for display in a publicly owned aerospace museum, or in an aerospace museum that is regularly open to the public and operated by a qualifying nonprofit organization.
Conditions the form and the Revenue and Taxation Code attach:
- The aircraft must have been restored or maintained (certified for flight or not), or donated in perpetuity to the museum.
- It must have been available for display for 90 days during the 12 months before the lien date. If it was first displayed less than 90 days before, the claimant can certify in writing that it will be displayed for at least 90 days in the 12 months starting with the first day of display.
- "Regularly open to the public" means open at least 20 hours per week for at least 35 weeks of the preceding 12 months, unless the museum's director or officer certifies that it will meet that standard going forward.
Exclusion: the exemption does not apply to aircraft loaned by any person who holds aircraft primarily for purposes of sale. The form asks the claimant to answer this directly.
A museum director or officer must also complete and sign the certification block. The same form is used by claimants who no longer seek the exemption, using the box at the top of page 1.
When to file BOE-260-A
The claim must be filed by 5:00 p.m. on February 15, as printed on the form. Section 255 of the Revenue and Taxation Code, reproduced on page 2, says affidavits of this kind are filed with the assessor between the lien date and 5 p.m. on February 15.
Timing also affects eligibility. The aircraft must have been available for display for 90 days in the 12 months before the lien date, or the claimant must certify in writing that it will be displayed for 90 days in the 12 months from its first day of display. If that promise is not kept, or the museum is not open as certified, the exemption is canceled and an escape assessment may be made under section 531.1.
Under section 260, a claimant who fails to follow the required procedure waives the exemption.
Documents you need
- The certification of the museum director or officer, completed and signed on page 1 of the form; the affidavit must be accompanied by this certificate.
- A separate sheet listing any additional aircraft, with the nature and description of each, if you claim more than one aircraft. The director or officer must sign each attachment as well.
- Any additional proof of the facts stated that the assessor requires before allowing the exemption.
- A written certification of future display, only if the aircraft was first made available for display less than 90 days before the lien date.
- A written certification from the museum's director or officer that the museum will be open at least 20 hours per week for at least 35 weeks, only if the museum has been open for less than that during the preceding 12 months.
How to fill out BOE-260-A
Correct your name and mailing address
In the Name and Mailing Address block, make any necessary corrections to the printed name and address.
Mark if you no longer seek exemption
Check the box If you no longer seek an exemption for this aircraft and enter the Date sold / no longer used for exempt purpose only if that applies. Then sign and return the form to the Assessor.
Enter the claimant's details
Fill in Name of Claimant, Address of Claimant and Daytime Telephone Number.
Give the aircraft's location
Enter the Location of the Aircraft as of 12:01 a.m., January 1.
Identify the aerospace museum
Enter the Name of Aerospace Museum in which the aircraft was made available for display, the Director's or Officer's Name and the museum address (street, city, county, state, ZIP code).
Check the nature of the aircraft
Check the box for aircraft restored or maintained, aircraft donated in perpetuity to the museum, or both if both apply. List additional aircraft on a separate sheet with nature and description.
Describe each aircraft
Under Describe the aircraft in sufficient detail to identify, enter the make, model, year and FAA or tail number.
Answer the sale question
Check Yes or No for whether the claimant holds the aircraft primarily for purposes of sale.
Sign the claimant certification
Sign under penalty of perjury, then enter your title, the date and your email address.
Complete the museum certification
The museum's director or officer enters the dates the aircraft was made available for display, signs, adds title and date, and gives the museum name, address and email. They must also sign each attachment.
Review, download and print the PDF
Check every entry and signature, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper and deliver it as described under How to submit.
How to submit BOE-260-A
The form is delivered to the Assessor-County Clerk-Recorder by mail or in person; it cannot be submitted online.
- By mail: the form header prints the office address as Peter Aldana, County of Riverside Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751.
- In person: deliver it to your local Assessor-County Clerk-Recorder office.
The agency's forms page says its PDF forms allow online completion and printing but do not allow online submission, and that forms must be printed in black ink on 8 1/2" x 11" white paper. Make sure the claim arrives by 5:00 p.m. on February 15, and include the museum director's or officer's signed certificate and any signed attachments. For questions, the form lists (951) 413-2757 and www.rivcoacr.org. 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; the form prints this deadline and section 260 says a claimant who fails to follow the procedure waives the exemption.
- Sending the affidavit without the museum director's or officer's signed certificate, which section 217.1 requires to accompany it.
- Listing extra aircraft on a separate sheet that the director or officer has not signed.
- Claiming aircraft loaned by a person who holds aircraft primarily for purposes of sale; section 217.1 excludes them.
- Describing the aircraft without make, model, year and FAA or tail number, which the form asks for in order to identify it.
- Leaving the printed name and mailing address uncorrected when they are wrong, instead of making the necessary corrections.
- Trying to submit the PDF online; the agency says its forms must be delivered by mail or in person.
- Not displaying the aircraft for the 90 days certified, or the museum not opening as certified, which cancels the exemption and can lead to an escape assessment.
Frequently asked questions
What is Form BOE-260-A?
Form BOE-260-A, Certificate and Affidavit for Exemption of Certain Aircraft, is the claim form filed with the Riverside County Assessor-County Clerk-Recorder to exempt certain aircraft displayed in an aerospace museum from property tax under Revenue and Taxation Code section 217.1.
What is the deadline to file the aircraft exemption claim?
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 5 p.m. on February 15, and section 260 says failing to follow the procedure waives the exemption.
Which aircraft qualify for the exemption?
Aircraft that have been restored or maintained, whether or not certified for flight, and aircraft donated in perpetuity to the aerospace museum. They must be made available for display for 90 days in the 12 months before the lien date, with a certified exception for newly displayed aircraft.
Does the museum have to sign the form?
Yes. The museum's director or officer completes the certification block with the display dates and signs it, and must also sign each attachment listing additional aircraft. Section 217.1 requires the affidavit to be accompanied by that certificate.
Can I submit the form online?
No. The agency says its PDF forms allow online completion and printing but not online submission. Deliver the form by mail or in person to your local Assessor-County Clerk-Recorder office; the form header lists PO Box 751, Riverside, CA 92502-0751.
Can I claim the exemption for aircraft held for sale?
No. The exemption does not apply to aircraft loaned by any person who holds aircraft primarily for purposes of sale. The form asks you to check Yes or No on whether you hold the aircraft primarily for that purpose.
What happens if the aircraft is not displayed as promised?
If you certified that the aircraft would be displayed for 90 days, or the museum would be open as required, and that does not happen, the exemption is canceled and an escape assessment may be made under section 531.1.
Can I fill out Form BOE-260-A online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Riverside County Assessor-County Clerk-Recorder and does not file the claim; you deliver the signed form yourself by mail or in person.
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