Ca. Tax exemp

[Doug Echelberger]

I just received my form for filing this year's "Claim for Exemption from Property Tax of Aircraft of Historical Significance".
The reporting requirements for this year have been changed, requiring a "Certificate of Attendendance" from the event coordinators when the plane is displayed. I called up my Stanislaus County Assessor's office to see if I could obtain a copy of this "Certificate" . I was informend that the new requirements were imposed by the state and the county had no such form. The person I talked to recommended calling one of the events which I regulary attend and ask them if the state has contacted them with the requirements. Sounds like the tipical run-a-round the state and county are not on the same page! I deal with the state on Weights & Measures issues and they never seem to know what's going on.

Does anybody have information on this "form", or who I might talk to at the state level?

Thanks,

Doug

[n3437d]

You might want to search the following Website:


http://www.romingerlegal.com/state/california.html

[zero.one.victor]

I assume this is a yearly tax on the aircraft? How much dinero are we talking?
In Washington,we pay a yearly registration fee,kinda like a car. This year,it was $65 for a light single engine model.

Eric

[doug8082a]

In MA it's $165 up from $125 last year.

[zero.one.victor]

It was $58 in WA when I bought my first airplane in 1995. Even $65 ain't too bad,but $165 seems kinda steep. I think I'd be looking for an exemption if it got that high here.
By the way,we pay the registration fee to the state Dept of Transportation-Aviation Division ,not into the general state fund. So we hopefully at least get some beneficial use out of it.

Eric

[Harold Holiman]

Ya'll get a bargin on your tax. Here in Georgia it is based on actual aircraft
value. The tax on my plane for 2003 was $391.36, up just a little from 2002. In Mississippi it used to be less than $100.00 a year. I don't know what it is there now.

Harold

[N2218B]

In Montana the registration fee for my '54B is $20.00.

[N1277D]

IDAHO - State aircraft registration fees in Idaho are 0.01 $ per gross weight. The 170's cost is $22.00 per year, plus there is an airman's registration fee of $14.00 every 2 years.

[Doug Echelberger]

In California the property tax for aircraft is 1% of the value. It adds up to be a lot.

Doug

[GAHorn]

If anyone needs a registration address for their airplane look me up in the Directory. No tax here.

[Dave Clark]

Just renewed in AZ for $25. Very interesting is the sales tax rate here. Eric pay attention. If you buy from a dealer in state or out of state there is sales tax (6 to8 %) BUT if you buy from a private party in state or out of state there is no tax! I don't know why. Needless to say I stick to the private party thing for cars and airplanes whenever possible.

I asked a car dealer one time if it affected his used car sales and he said "heck no, most people need me for the financing". Sad but true.

[zero.one.victor]

The last couple years,the state of Washington (or as some people say,"Warshington") has really tried to crack down on non-registered resident airplanes. They're not so much concerned about the (currently) $65 annual registration fee. What they do lust after is the "use tax" that you have to pay before you can register the airplane. If you buy the airplane here,you must pay the use tax,which coincidentally is the same as the local sales tax--in my county,that's 8.2%. If you import the airplane from another state,like if you just moved here,you must show proof that you paid sales or a similar tax on it elsewhere. The same goes for cars,by the way. The state is tied into the FAA database,so when you register the purchase of your new airplane with the FAA eventually the state will get after you for the tax. Lots of people register their airplane out of state to avoid the tax. That's illegal I guess. A few years ago,there was a big crack-down on RV owners who registered out of state to avoid the tax.
By the way,Washington also has a mandatory registration of FAA certificate holders--not just pilots,but A&P's,etc I think. The annual state private pilot registration fee is like 8 bucks. You get a pretty good handbook of the public airports in Washington including overhead photo's and runway/frequency/misc info for each airport,so I don't mind the 8 bucks too much.

Eric

[GAHorn]

I'd think AOPA would be interested in the private pilot registration fee. That's a federal jurisdiction, if any, not state. Some states have professional registrations of commercially licensed occupations, but private pilots shouldn't be any of the state's business.
Texas has a sales tax/use tax on aircraft purchased thru brokers because the aircraft was held by the broker for resale. But private transactions between owners is not taxed (as long as a sales-event doesn't occur more than once a year), nor is there a use tax if the aircraft is used for "personal and pleasure".
If the aircraft is registered in a state that doesn't charge sales tax, then I don't see how another state can tax the aircraft. It's no different than if I landed my plane in Wa. and spent 6 mos. there at my vacation home. If it's based in TX, then that's the jurisdiction. (Of course, I never took a bar exam, but that's the argument I'd make.)
The agency in TX that controls such things is the Comptroller of PUblic Accts and I was his personal pilot for 15 years. That's how I know the rules in Tx. Your rules may vary.
Many years ago when I moved from Travis County (Austin) to Burnet County the Travis Co. Tax Assessor/Collector attempted to collect an ad valorem tax on my boat and airplane. I told her to go jump in the lake. That's a quote. She told me I had to pay the tax where ever I lived and threatened to turn me in to the Burnet Co Tax Assessor/Collector. I gave her the mailing address. (No ad valorem taxes in my county. Damn beaurocrats.)

[N2865C]

In California you have to pay sales tax when you buy the plane (8%) and personal property tax (1%) every year. If you purchase and register the aircraft in another state and do not bring it into California for 3 months, you can avoid the sales tax if you jump through the right hoops. Airports are required to turn in the tail numbers of all aircraft that are based locally . You can Claim an Exemption from Property Tax if you aircraft is an Aircraft of Historical Significance. Your aircraft has to be on public display for a minimum of 12 days each year, and theoretically, you can't use it for transportation. Only maintenance flights are allowed. Of course California has many lawyers that make a tidy sum helping people avoid the taxes....... But it is always 70 degrees here and only rains a few days a year!!!
jc