Form BOE-260-B, the Historical Aircraft Exemption, is the claim that an owner of an aircraft of historical significance files with the Riverside County Assessor-County Clerk-Recorder to be exempt from property tax on that aircraft. It is one of the Riverside County property tax forms handled by the Business Personal Property Division, 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 county publishes the official form and receives the claim.
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What is BOE-260-B?
Form BOE-260-B, Historical Aircraft Exemption, is the annual claim that an owner files with the Riverside County Assessor-County Clerk-Recorder to exempt an aircraft of historical significance from property tax, under section 220.5 of the Revenue and Taxation Code.
The printed title of the form is Claim for Exemption from Property Taxes of Aircraft of Historical Significance. It is handled by the Business Personal Property Division of the Assessor's office, and the claimant signs it under penalty of perjury. The form says the document is subject to public inspection.
Section 220.5(d), printed on page 2, defines an aircraft of historical significance as an original, restored or replica of a heavier-than-air powered aircraft that is 35 years or older, or any aircraft of a type or model of which fewer than five are known to exist worldwide. The form's Section 2 asks you to mark whether the aircraft is Original, Restored, Replica or Fewer than Five.
Page 1 collects the claimant, the aircraft and three yes/no questions about airworthiness, sale and commercial use, plus a Section 3 for first-time filers. Page 2 carries a Schedule of Displays, to which certificates of attendance are attached, and the text of section 220.5.
The same form is used to tell the Assessor that you no longer seek the exemption at this location, for example because the aircraft was sold.
Who needs to file BOE-260-B?
Individual owners of an aircraft of historical significance who want it exempt from property tax in Riverside County file this claim. The statute printed on the form sets the conditions for the exemption:
- 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 is available for display to the public at least 12 days during the 12-month period immediately preceding the January 1 lien date for the year claimed.
The aircraft must also meet the definition in section 220.5(d): an original, restored or replica heavier-than-air powered aircraft that is 35 years or older, or a type or model of which fewer than five are known to exist worldwide.
First-time filers whose aircraft was first made available for public display less than 12 days before the lien date can still qualify by certifying in Section 3 that they will display it at least 12 days during the following 12 months.
If you no longer seek an exemption at this location, check the box at the top of the form, enter the date sold or no longer used for exempt purpose, then sign and return it to the Assessor. The form does not describe filing through a representative.
When to file BOE-260-B
The claim must be filed annually by 5:00 p.m. on February 15 for the preceding January 1 lien date to receive a full 100% exemption. An 80% exemption is available if the claim is filed between February 16 and August 1.
Because the claim is annual, it is filed again each year the exemption is sought. First-time filers whose aircraft was first made available for public display less than 12 days before January 1 may still be granted the exemption if they certify they will display it at least 12 days in the 12-month period that starts with the first day of public display.
If the aircraft is sold or no longer used for an exempt purpose, use the check box at the top of the form to notify the Assessor. The form prints no processing time.
Documents you need
- Certificates of attendance from the event coordinator of each event at which the aircraft was displayed, attached to the form; section 220.5 requires them when applying, and page 2 says to attach them to the form.
- Any additional proof of your answers that the Assessor may require before allowing the exemption, as section 220.5(c) allows.
How to fill out BOE-260-B
Correct the name and mailing address
Under NAME AND MAILING ADDRESS, make any necessary corrections to the printed name and mailing address.
Check the box if you no longer claim
If you no longer seek an exemption at this location, check the box, enter the date sold or no longer used for exempt purpose, then 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 (the N number), hours in operation last year, airframe hours as of January 1, manufacturer, model and year built.
Enter the aircraft location
Give the aircraft location as of 12:01 a.m., January 1: the airport, hangar or tie-down number.
Check the aircraft type
Mark the appropriate box: Original, Restored, Replica or Fewer than Five.
Answer questions 1 to 3
Check YES or NO for whether the aircraft is considered airworthy, whether you hold it primarily for purposes of sale, and whether you use it for any general transportation or commercial purposes.
Complete Section 3 if first-time filer
First-time filers answer whether they will display the aircraft at least 12 days during the year after its first date of public display. This applies if it was first made available for display less than 12 days before January 1.
List displays on page 2
On the Schedule of Displays, enter the owner's name, the date(s) of display, the display location(s) and the site telephone number(s), and attach the certificates of attendance.
Sign the certification
Sign as claimant, enter your title and the date, and add your email address. The certification is made under penalty of perjury.
Review, download and print
Check every entry against your records, then download or print the completed PDF from FillingPDF on white paper in black ink and deliver it as described under How to submit.
How to submit BOE-260-B
You can deliver Form BOE-260-B to the Assessor-County Clerk-Recorder by mail or in person. The county's forms page says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: Business Personal Property Division, Riverside County Assessor-County Clerk-Recorder, PO Box 1240, Riverside, CA 92502-1240, the address printed at the top of the form.
- In person: at your local Assessor-County Clerk-Recorder office. The form does not print a street address or hours.
- Questions: phone (951) 955-6210, fax (951) 955-8535 or e-mail [email protected], the contacts printed on the form.
Attach the certificates of attendance for the displays listed on page 2. The county asks that forms be printed in black ink on 8 1/2" x 11" white paper. A fee applies on the initial application for the exemption; it is one-time and non-refundable, and the form does not say how it is paid, so ask the division before you file.
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 a full 100% exemption; a claim filed February 16 through August 1 qualifies for an 80% exemption.
- Claiming the exemption for an aircraft you hold primarily for purposes of sale or use for commercial purposes or general transportation; the statute printed on the form excludes both.
- Leaving out the certificates of attendance from event coordinators; the form says to attach them, and the statute requires them with the application.
- Leaving questions 1 to 3 or the aircraft type box unanswered; the statute says the claimant must answer all questions in the affidavit.
- Signing without completing the claimant's title and date, or not signing at all; the certification is made under penalty of perjury.
- Submitting the claim through an online portal; the county says its forms must be delivered by mail or in person.
- Skipping the check box at the top when the aircraft has been sold or no longer qualifies; the form asks for the date sold or no longer used for exempt purpose.
- Printing the form on colored paper or in ink other than black; the county asks for black ink on 8 1/2" x 11" white paper.
Frequently asked questions
What is Form BOE-260-B used for?
Form BOE-260-B is the claim an aircraft owner files with the Riverside County Assessor-County Clerk-Recorder to exempt an aircraft of historical significance from property tax. It is filed annually and is signed under penalty of perjury.
When is the Riverside County historical aircraft exemption claim due?
By 5:00 p.m. on February 15, for the preceding January 1 lien date, to receive a full 100% exemption. A claim filed between February 16 and August 1 receives an 80% exemption. The claim must be filed every year.
What counts as an aircraft of historical significance?
Under section 220.5(d) printed on the form, it is an original, restored or replica of a heavier-than-air powered aircraft that is 35 years or older, or any aircraft of a type or model of which fewer than five are known to exist worldwide.
Who is not eligible for the exemption?
The statute on the form requires an individual owner who does not hold the aircraft primarily for purposes of sale and does not use it for commercial purposes or general transportation. If you hold it for sale or use it that way, the conditions are not met.
Do I have to display the aircraft to qualify?
Yes. It must be available for public display at least 12 days in the 12 months before the lien date. Attach certificates of attendance from the event coordinators and list the displays on page 2. First-time filers with a shorter display history certify future display in Section 3.
Is there a fee to file Form BOE-260-B?
Yes, on the initial application only. Section 3 says the assessor charges a one-time, non-refundable fee when you first apply for the exemption. The form does not say how to pay it, so contact the Business Personal Property Division at (951) 955-6210.
Where do I send Form BOE-260-B?
Mail it to the Business Personal Property Division, Riverside County Assessor-County Clerk-Recorder, PO Box 1240, Riverside, CA 92502-1240, or deliver it in person to your local Assessor-County Clerk-Recorder office. The county's forms do not allow online submission.
What do I do if I sell the aircraft?
Check the box at the top of the form for no longer seeking an exemption at this location, 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-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 with the county; you deliver it by mail or in person.
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