STATE OF CALIFORNIA
March 9, 2004
TO COUNTY ASSESSORS AND INTERESTED PARTIES:
EXEMPTION FOR AIRCRAFT OF HISTORICAL SIGNIFICANCE
CERTIFICATE OF ATTENDANCE REQUIREMENT
Four previous Letters To Assessors (LTA’s) have been issued on the Historical Aircraft
Exemption: LTA’s 87/67, 88/36, 89/84 and 2002/90. These LTA’s announced passage of the
exemption, identified the applicable statutory provisions, discussed implementation procedures,
announced adoption of a statutory time frame for annual filing for the exemption, and provided
additional clarifying information about subdivisions (b) and (c) of Revenue and Taxation Code
section 220.5. LTA 2002/90 consolidated the issues identified in the earlier LTA’s, and clarified
the meaning of the term “general transportation.” LTA 2002/90 superseded all of the prior
LTA’s regarding this topic.
In the continued interest of promoting uniformity in the application of the exemption, this Letter
To Assessors is intended to provide guidance regarding the new “certificate of attendance”
requirement, and to supplement Letter To Assessors No. 2002/90, dated December 20, 2002.
Senate Bill 1059 (Stats. 2003, Ch. 604) went into effect January 1, 2004. Among its other
provisions, Senate Bill 1059 amended subdivision (b)(3) of section 220.5 of the Revenue and
Taxation Code by adding a requirement for a claimant to provide an attendance certificate for
each event at which the aircraft was displayed during the prior year. This provision is set forth
When applying for an exemption pursuant to this section, the claimant shall attach
to that application a certificate of attendance from the event coordinator of the event
at which the aircraft was displayed as required by this paragraph.
Because the legislation was approved and chaptered in the fall, most aircraft owners were
unaware that they would be subject to the certification of attendance requirement during the prior
spring and summer when most display events occur. Therefore, we advise assessors to recognize
that the requirement became effective after most aircraft had already been displayed at various
times during 2003 and to waive the requirement for lien date 2004 claims.
In addition, to afford historical aircraft exemption claimants a reasonable opportunity to comply
with this new requirement, we suggest assessors do the following:
First District, San Francisco
Second District, Ontario
Third District, Long Beach
Fourth District, Los Angeles
State Controller, Sacramento
TIMOTHY W. BOYER
Interim Executive Director
STATE BOARD OF EQUALIZATION
PROPERTY AND SPECIAL TAXES DEPARTMENT
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064
916 445-4982 l FAX 916 323-8765
TO COUNTY ASSESSORS 2 March 9, 2004
(1) Advise historical aircraft owners of the new requirement.
(2) Make available to historical aircraft owners a certificate of attendance form that may
be used in lieu of attendance certificates from individual events. A sample form,
provided by the California Assessors’ Association, is enclosed.
(3) Inform historical aircraft owners that, for purposes of claiming the exemption for lien
date 2005, certificates of attendance must be completed for displays attended in 2004
and must be provided with the historical aircraft exemption application.
For lien date 2004, applications for historical aircraft exemption should be processed in the same
manner as in prior years. Implementation of the amendments enacted by SB 1059 has been
discussed with the California Assessors’ Association (CAA) Business Property Subcommittee.
The recommendation of the CAA regarding administration of the certificate of attendance
requirement for lien dates 2004 and 2005 is consistent with the guidance outlined above.
If you have any questions, please contact Lloyd B. Allred of our Technical Services Unit at
/s/ David J. Gau
David J. Gau
Property and Special Taxes Department
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