RE: Proposed EAA Survey to Help Fight Taxes on Experimental Aircraft. Please return ASAP!
To: ALL EAA CHAPTER PRESIDENTS
From: Kent G. Carlomagno EAA 319124
Dear EAA Chapter Presidents:
I am requesting a simple survey of your members seeking their experience in successfully having California's "Aircraft of Historical Significance" property tax exemption granted. (See Revenue and Taxation Code section 220.5).
By way of background, while the Rev. & Tax Code explicitly grants an exemption for historic aircraft 35 years or older "… or aircraft of a type or model of which there are fewer than five in number known to exist worldwide," some Counties throughout California have taken the stance that these unique and rare aircraft must also be 35 years old for the exemption to apply regardless of whether the subject aircraft is the sole aircraft of its type or model to exist in the world.
It is my hope that the EAA Community can help me in compiling a list of aircraft and counties that have properly granted this exemption for newer rare aircraft to help EAA members across the state push their Counties to grant the exemption for the owners of all historic and rare or unique aircraft, whether experimental or not.
1. Does the County where you base your aircraft impose a property tax on Aircraft?
2. If yes, are you aware of any aircraft based within your jurisdiction that is less than 35 years old and considered 1 of 5 or less aircraft of its type or model in the world--e.g., experimental, kit or homebuilt, light sport, ultra light, gyroplane, etc.?
3. If yes, please provide:
(i) your county;
(ii) the unique aircraft N's number, and
(iii) any contact information you may have for its owner or operator.
4. Lastly, if you are the owner of an aircraft that is 34 years or younger and you were able to successfully have the personal tax exemption granted because your aircraft is considered 1 of 5 or less aircraft in the world, please identify your aircraft and County and advise if you want your name and aircraft information kept confidential.
We will use any identifying information that the EAA Membership are able to provide to contact coordinate with owners to determine where there has been success in having the personal property tax exemption granted and we will provide a compiled list to EAA to share with its membership so those who have not been successful in the past can take steps to reapply or have their County change its position on rare and unique aircraft.
EAA # 319128