BOE-260-B, Claim for Exemption from Property Taxes of Aircraft of Historical Significance, is the affidavit the San Diego County Assessor/Recorder/Clerk uses to grant the historical aircraft exemption. It is one of the San Diego County property tax forms handled by the Assessor's Business Division, Marine & Aviation. Owners of qualifying aircraft file it every year for the January 1 lien date. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Assessor at the official link below.
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What is BOE-260-B?
BOE-260-B, Claim for Exemption from Property Taxes of Aircraft of Historical Significance, is the affidavit an aircraft owner files with the San Diego County Assessor to claim exemption from property tax on an aircraft of historical significance for a given January 1 lien date.
The form is issued by the San Diego County Assessor/Recorder/Clerk, Business Division / Marine & Aviation. Page 1 collects the claimant and aircraft details, three yes/no questions about airworthiness, sale and commercial use, a first-time filer section and a certification signed under penalty of perjury. Page 2 holds the Schedule of Displays, where displays of the aircraft are listed, and reprints Revenue and Taxation Code section 220.5, the law behind the exemption.
Under that section, an aircraft of historical significance 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. The form's four boxes (Original, Restored, Replica, Fewer than Five) follow that definition.
The Assessor's forms page lists two companion documents under the same heading, MAM-260-B Historical Aircraft Information and MAM-260-C Certifications of Attendance for Aircraft of Historical Significance. The form states that it is subject to public inspection.
Who needs to file BOE-260-B?
The main group is the individual owner of an aircraft of historical significance who wants it exempt from property tax in San Diego County. The claim is filed every year.
Under the conditions printed on the form and in section 220.5, the exemption applies only if all of these are true:
- the owner is an individual who does not hold the aircraft primarily for purposes of sale;
- the owner does not use the aircraft for commercial purposes or general transportation;
- the aircraft was available for public display at least 12 days during the 12 months before the January 1 lien date.
If the aircraft was first made available for public display fewer than 12 days before the lien date, the exemption may still be granted when the claimant certifies in writing that it will be displayed at least 12 days in the 12 months starting with the first day of display. Section 3 of the form records this answer.
The form has separate lines for the owner and for a claimant who is different from the owner. It does not describe who else may sign for the claimant.
You also use the form if you no longer seek an exemption at the location, for example because the aircraft was sold or is no longer used for an exempt purpose. In that case you check the box at the top, enter the date, then sign and return the form to the Assessor.
When to file BOE-260-B
The claim must be filed every year by 5:00 p.m. on February 15, for the preceding January 1 lien date, to receive the full 100% exemption. An 80% exemption is available if the affidavit is filed between February 16 and August 1.
First-time filers should know that the Assessor charges a one-time, non-refundable fee on the initial application for an exemption. If the aircraft was first made available for public display fewer than 12 days before January 1, Section 3 asks whether you will display it at least 12 days during the year after its first date of public display.
If you stop seeking the exemption, for example after selling the aircraft, you check the box at the top of page 1 and enter the date sold or the date it was no longer used for an exempt purpose. The form sets no separate deadline for that notice.
Documents you need
- Certificates of attendance from the event coordinator of each event at which the aircraft was displayed, attached to the form. They support the requirement that the aircraft was available for public display at least 12 days in the 12 months before the lien date.
- Any additional proof of the information or answers in the affidavit, only if the Assessor requires it before allowing the exemption.
How to fill out BOE-260-B
Correct the printed name and address
At the top of page 1, make any necessary corrections to the printed name and mailing address.
Report a sale or end of use
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 the claimant information
In Section 1, 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 field starts with N), manufacturer, model and year built.
Enter hours and location
Enter the hours in operation last year, the airframe hours as of January 1, and the aircraft location as of 12:01 a.m., January 1 (airport, hangar or tie-down number).
Check the aircraft category
Check one box: Original, Restored, Replica or Fewer than Five, according to the definition of aircraft of historical significance.
Answer the three questions
Mark 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 the first-time filers section
In Section 3, answer whether you will display the aircraft at least 12 days during the year following its first date of public display. This applies if it was first made available for display fewer than 12 days before January 1.
List displays on page 2
In the Schedule of Displays, enter the owner's name and the date(s), location(s) and site telephone number(s) of each display. Attach the certificates of attendance.
Sign the certification
Enter the claimant's signature, title and date, and the email address beside the certification. It is signed under penalty of perjury.
Review and download the completed PDF
Check every answer and the attachments, then download or print the completed PDF from FillingPDF and send it to the Assessor as described under How to submit.
How to submit BOE-260-B
Sign the completed BOE-260-B and return it to the San Diego County Assessor. The form prints no separate filing portal or mailing instructions; its header identifies the office as the Assessor/Recorder/Clerk, Business Division / Marine & Aviation, 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211.
- Contact details printed on the form: phone 858/505-6200, fax 858/505-6266, website www.sdarcc.gov.
- Attachments: attach the certificates of attendance to the form, as page 2 instructs.
- Fee: the Assessor charges a one-time, non-refundable fee on the initial application for an exemption. The amount is not repeated here; ask the Assessor at 858/505-6200.
- Timing: file by 5:00 p.m. on February 15 for the full exemption, or between February 16 and August 1 for the 80% exemption.
The form is subject to public inspection, so avoid adding information you do not want to be on public record. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full 100% exemption; a claim filed between February 16 and August 1 receives the 80% exemption.
- Leaving out the certificates of attendance; the form and section 220.5 require them to be attached to the application.
- Claiming the exemption while holding the aircraft primarily for purposes of sale, which the statute lists as a condition that defeats it.
- Claiming the exemption for an aircraft used for general transportation or commercial purposes; question 3 asks about this and the statute excludes such use.
- Leaving any question unanswered; section 220.5 says the claimant must provide all information and answer all questions in the affidavit.
- Submitting the claim unsigned; the certification is made under penalty of perjury and requires the claimant's signature, title and date.
- Not correcting the printed name and mailing address at the top of page 1 when they are wrong.
- Not checking the box and entering the date sold or no longer used for exempt purposes when you no longer seek the exemption at this location.
Frequently asked questions
What is Form BOE-260-B used for?
BOE-260-B is the annual affidavit used to claim exemption from property tax for an aircraft of historical significance in San Diego County. It is filed with the County Assessor/Recorder/Clerk and states the aircraft details, how it is used and where it was displayed.
What is the deadline to file BOE-260-B?
File by 5:00 p.m. on February 15 for the preceding January 1 lien date to receive the full 100% exemption. The form must be filed again every year.
What if I file BOE-260-B after February 15?
An 80% exemption is available if the affidavit is filed between February 16 and August 1. The form prints no exemption for claims filed after August 1.
Which aircraft count as aircraft of historical significance?
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, as defined in Revenue and Taxation Code section 220.5 printed on page 2.
What do I attach to BOE-260-B?
Attach certificates of attendance from the event coordinator of each event where the aircraft was displayed. They support the requirement of at least 12 days of public display in the 12 months before the lien date. The Assessor may ask for additional proof.
Is there a fee to file BOE-260-B?
A one-time, non-refundable fee is charged by the Assessor on the initial application for an exemption. It does not apply to later annual filings. For the current amount, call the Assessor at 858/505-6200.
What do I do if I sold the aircraft?
Check the box at the top of page 1 stating you no longer seek 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 BOE-260-B online?
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; you send it to the San Diego County Assessor through the Assessor's channels.
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