Aircraft
Aircraft are taxable and are appraised annually at their
current market values. Their values are determined by employing
a number of approaches, including a review of their purchase
prices, the sales of comparable aircraft, and other market
data.
Aircraft Frequently Asked Questions
Question: Why are
Aircraft assessed for property taxes?
The California Constitution (Section XIII, Article
1) provides that all tangible property is taxable unless
it is otherwise exempted by the Constitution or by the
legislature. Household personal property was exempted
in the 1950's, but privately-owned vessels, aircraft,
and automobiles are still subject to property tax.
Question: I sold my
Aircraft, so do I still have to fill out the Aircraft Form
the Assessor sent me?
Yes. That's because the Assessor needs to know: 1) the
date it was sold, and 2) Who purchased the Aircraft and
is now the Aircraft's new assessee.
Question: I haven't
used my Aircraft for a long time (or it's in parts or it
doesn't work), so do I still have to fill out the Aircraft
Form the Assessor sent me?
Yes, because without all available information regarding
the Aircraft's physical condition, an over assessment
could result if you do not.
Question: I'm in the
military. Doesn't that exempt me from filling out the Aircraft
Form?
No, you must still fill out the form. Some, but not
all, military personnel may be exempt from paying Aircraft
property taxes under Federal Law (Soldiers' and Sailors'
Relief Act of 1940), so the Assessor still needs to collect
the information requested on the Aircraft Form.
Question: My Aircraft
is a historical aircraft; must I still pay property taxes
on it?
Each year the aircraft must qualify for the Historical
Aircraft Exemption. You may request a list of the qualifying
conditions from the Personal Property department of the
Assessor’s office. Click HERE to download the Historical Aircraft Exemption claim form.
Question: How did
the Assessor determine the value of my Aircraft?
The Assessor uses various approaches to arrive at the
value, including the purchase price of the Aircraft, improvements
or upgrades that have been made to it, and the recent
sales of comparable Aircraft in the open market. A recent,
arm's length purchase of an Aircraft is considered to
be a good indicator of its true market value.
Question: I keep my
Aircraft hangared in another county. Why did Madera County
assess it?
If the Aircraft is registered with the Federal Aviation
Administration at your address in Madera County, then
Madera County will assess it. You must notify Madera County
on the Aircraft Form, if the Aircraft is hangared in another
county/state.
Question: I sold my
Aircraft months ago, so why am I getting a tax bill for
it?
Liability for Aircraft property taxes attaches to its
owner as of 12:01 a.m. on January 1 each year (the Lien
Date). The bill for the coming tax year is then issued
to the owner of record at that time, and that individual
is liable for the taxes even if the Aircraft was sold
soon after that date. Where the Aircraft was sold just
before the lien date (December 30, for example), the new
owner would be liable for the new bill. If you were not
the owner on January 1, but the bill was issued in your
name, then you need to contact the Personal Property Department.
Question: The Aircraft
belonged to my relative when he or she died, so do we still
have to pay the bill?
Liability for Aircraft property taxes attaches to its
owner as of 12:01 a.m. on January 1 each year (the Lien
Date). The bill for the coming tax year is then issued
to the owner of record at that time, and that individual,
or their estate (if they are now deceased), is liable
for the taxes. If the owner of record on the lien date
is now deceased, you should contact the person or entity
that is administering your relative's estate and bring
the outstanding bill to their attention.
Question: My spouse
and I were divorced and he or she got the Aircraft as part
of the settlement. Can the Assessor bill the Aircraft in
my spouse's name only now?
If, in a divorce proceeding, a spouse was given sole
title to the Aircraft prior to 12:01 a.m. January 1 (the
lien date), then that spouse alone would be liable for
the tax bill created for that lien date. If title passed
to your spouse after January 1, the bill would be issued
to the owner or owners of record as of that date and,
if your were both owners then, the Assessor could not
remove your name. If your spouse was awarded the Aircraft
prior to January 1, but the bill was issued in both your
names, you will need to provide us with copies of those
court documents which ordered the transfer to your spouse.
To discuss the problem, contact the Personal Property
Division.
Back
to Assessment Information
Contacting Us  |
Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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