Form BOE-577, the Aircraft Property Statement, is the annual declaration the San Bernardino County Assessor-Recorder-County Clerk sends to aircraft owners so the aircraft can be valued as of 12:01 a.m., January 1, 2026. It is one of the San Bernardino County property tax forms, and the 2026 edition is to be returned by April 1, 2026. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its filing instructions come from the county Assessor.
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What is BOE-577?
Form BOE-577, Aircraft Property Statement, is the declaration of costs and other related property information that the San Bernardino County Assessor-Recorder-County Clerk asks aircraft owners to complete, with all information stated as of 12:01 a.m., January 1, 2026.
The form rests on California Revenue and Taxation Code section 5362, under which the Assessor of the county where an aircraft is habitually situated assesses it at market value. Under section 5365 the owner named in the Assessor's records must complete the form according to its instructions.
Section I is completed every year. It collects the FAA registration number, aircraft location, manufacturer, model, year built, serial number, purchase data, condition, type of usage, an avionics summary, engine data and airframe hours. Section II is completed only when you file for the first time or when something changed during the last calendar year, such as a sale, a move, or the aircraft being junked, parted out, destroyed or abandoned. Page 2 ends with a Declaration by Assessee signed under penalty of perjury.
The statement is not a public document. The Assessor holds the information secret under Revenue and Taxation Code section 451, and the statement is subject to audit. BOE-577 does not claim an exemption: the Historical Aircraft Exemption uses Form BOE-260-B, and fractional ownership programs use forms BOE-570-FO (-1, -2).
Who needs to file BOE-577?
The owner of an aircraft that the San Bernardino County Assessor's records identify on page 1 of the form completes and returns it. The form says the Assessor's records show you as the owner of that aircraft and that section 5365 requires you to complete it.
- Owners claiming the Historical Aircraft Exemption: the form must still be filed on time, regardless of the status of the exemption claim. The exemption itself is claimed on Form BOE-260-B.
- Owners of aircraft enrolled in a Fractional Ownership Program: forms BOE-570-FO (-1, -2) must be filed.
- Armed Forces members who are not California residents and are in the state solely because of military orders may declare tax situs elsewhere by filing Form BOE-261-D, Servicemembers Civil Relief Act Declaration.
Section II applies only if you are filing for the first time or if something changed in the last calendar year.
The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. For a corporation that is an officer or a designated employee or agent; for a partnership, a partner or an authorized employee or agent; for an LLC, a manager, or a member if there is no manager, or an employee or agent they designate.
When to file BOE-577
The 2026 form is marked File return by April 1, 2026, and the information it asks for is as of 12:01 a.m., January 1, 2026. Section I is completed every year; Section II is completed when you file for the first time or when something changed within the last calendar year.
Under section 5367, as quoted on the form, failure to return it by the specified due date requires the Assessor to add a 10% penalty to the market value of the aircraft. An unsigned or improperly executed statement is not validly filed, and the section 463 penalty for failure to file applies to it.
If you claim the Aircraft of Historical Significance exemption, file the BOE-577 on time anyway. The exemption claim on Form BOE-260-B is due on or before February 15 for a full exemption and by August 1 for a partial exemption.
Documents you need
- Statement of damage history, only if you answer YES to Damage History: type of damage, date of damage, copy of the report made to FAA, and the maintenance log and repairs made.
- Schedule of leased equipment, only if you lease equipment used with the aircraft: owner's name and address, description of the leased property, cost if purchased, and annual rent.
- Schedule of exchanged equipment, only if equipment was exchanged since purchase.
- Schedule of equipment added or retired, only if any was added or retired from the date of acquisition to the last day of December of last year: description, date added or retired, and cost.
- Complete copy of the sales contract, only if the aircraft was sold (Section II).
- List of members' names, only if the ownership type is LLC.
- Statement of additional information you feel would help the Assessor value the aircraft; the form asks for it as an attachment.
- Assessee's written authorization, only if an employee or agent signs who is not a member of the bar, CPA, public accountant, enrolled agent or duly appointed fiduciary; it is filed with the Assessor.
How to fill out BOE-577
Correct your name and mailing address
At the top of page 1, make any necessary corrections to the printed NAME and MAILING ADDRESS.
Enter aircraft identification on line 1
Enter the FAA registration number, daytime phone number, and aircraft location (airport, hangar or tie-down number). Add the manufacturer, model, year built and serial number.
Add purchase and history details
Enter the purchase date, purchase price and date moved to this county. If the aircraft was previously registered or assessed in another California county, give the county name and assessment years, plus the fixed base operator name and last major airframe overhaul date and cost.
Rate the aircraft's condition on line 2
Mark the condition when purchased new, and the current, interior and exterior condition, using the New, Good, Average or Poor descriptions in the instructions. Answer the damage history and the equipment leased, exchanged, added or retired questions, attaching the statement or schedule for any YES.
Select the type of usage on line 3
Check Personal/Pleasure, Flight Training, Rental, Charter/Taxi, Business, Fractional Ownership Program or Show/Museum. If you checked Charter/Taxi, answer whether the aircraft is in common carriage more than 50% of the time.
Complete the avionics summary on line 4
Report only added or replaced avionics, not original standard factory avionics. Enter the acquisition date and the condition (N, A or P) for each unit; list non-factory avionics added in the last calendar year with their cost.
Enter engine and hours data on lines 5 and 6
On page 2, give engine make, model, year of manufacture, horsepower, hours since new or major overhaul and TBO, as of January 1. Enter total airframe hours, helicopter hours since major overhaul where applicable, and any maintenance program name and enrollment date.
Give the first flight date if applicable
For homebuilt, kit or experimental aircraft, enter the exact date of first flight.
Complete Section II if it applies
Complete it only if you are filing for the first time or something changed in the last calendar year: owner different from the FAA registered owner, sale or donation (with date, price, new owner and the attached sales contract), or aircraft moved, junked, parted, destroyed or abandoned. If the aircraft is not habitually based in this county, give the airport or FBO and the reason it is or was here.
Mark ownership type and add attachments
Check Proprietorship, Partnership, Corporation or Other. For an LLC, attach the list of members' names, and attach any statement of additional information.
Complete the Declaration by Assessee
The assessee or authorized agent signs and dates, and enters the printed name, title, legal entity name (other than DBA), federal employer ID number, preparer details and e-mail address.
Review and download the completed PDF
Check every entry against January 1, 2026 data and confirm the attachments. Download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-577
The form prints one return address and gives no other channel: the San Bernardino County Assessor-Recorder-County Clerk at 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311.
- Return to the Assessor: file the completed and signed statement with the Assessor's office at the address above by April 1, 2026.
- Questions: the form lists arc.sbcounty.gov and the telephone numbers 909-387-3807 or 1-877-885-7654.
- Package: page 2, with its signed Declaration by Assessee, must be included. Attach any statements and schedules the form calls for; the form says attached schedules are part of the statement.
- Authorization: if an employee or agent signs, other than a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary, the assessee's written authorization must be filed with the Assessor.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Not filing because you have claimed the Historical Aircraft Exemption; the form says it must be filed timely regardless of the exemption claim's status.
- Returning the statement after April 1, 2026, which requires the Assessor to add a 10% penalty to the market value.
- Leaving the Declaration by Assessee unsigned or signed by someone not authorized; an improperly signed statement is not validly filed.
- Reporting original standard factory avionics in the avionics summary; report only added or replaced avionics.
- Answering YES to damage history or to leased, exchanged, added or retired equipment without attaching the statement or schedule.
- Omitting the copy of the sales contract when the aircraft was sold.
- Entering information as of a date other than January 1 of the year.
- Choosing OWNERSHIP TYPE LLC without attaching the list of members' names.
- Filing BOE-577 alone for an aircraft in a Fractional Ownership Program, which also requires forms BOE-570-FO (-1, -2).
Frequently asked questions
What is Form BOE-577?
Form BOE-577 is the Aircraft Property Statement of the San Bernardino County Assessor-Recorder-County Clerk. Owners use it to declare costs and property information about an aircraft as of 12:01 a.m., January 1, 2026, so the Assessor can value it at market value.
When is the 2026 aircraft property statement due in San Bernardino County?
The 2026 form is marked file return by April 1, 2026. If it is not returned by the due date, the form says the Assessor must add a 10% penalty to the market value of the aircraft.
Do I still file BOE-577 if I claim the historical aircraft exemption?
Yes. The form says it must be filed timely regardless of the status of any Historical Aircraft Exemption Claim, and penalties apply if it is not filed. The exemption itself is claimed on Form BOE-260-B.
Do I have to fill out Section II every year?
No. Section I must be completed annually, but Section II is only for first-time filers or when something changed in the last calendar year, such as a sale, a move, or the aircraft being junked, parted, destroyed or abandoned.
Where do I send the BOE-577 aircraft property statement?
The form prints the San Bernardino County Assessor-Recorder-County Clerk, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311, and lists 909-387-3807 or 1-877-885-7654 for questions. It names no other filing channel.
Who can sign the declaration for a corporation or LLC?
For a corporation, an officer or an employee or agent designated in writing by the board of directors. For an LLC, a manager, or a member if there is no manager, or an employee or agent they designate. Unsigned statements are not validly filed.
Is the information on BOE-577 public?
No. The form states it is not a public document and that under Revenue and Taxation Code section 451 the Assessor holds it secret. It can only be disclosed to the district attorney, grand jury and other agencies specified in section 408.
Can I fill out BOE-577 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the county, and does not file the statement; you return it through the Assessor's channels.
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