“California Aircraft of Historical Significance” tax exemption question

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sleeper-319

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sleeper-319
I have a plane that qualifies, and I can display it 12 days a year. The application also asks: “Do you use the aircraft for any general transportation or commercial purposes?” The application doesn’t define “general transportation” but the BoE has published a to county assessors (which probably isn’t regulatory). It says:
GENERAL TRANSPORTATION
General transportation means conveyance of or travel from one place to another. Use of an aircraft for general transportation means flight of the aircraft from one place to another, for the primary purpose of transporting passengers or goods from one location to another. To constitute general transportation there must be flight from one place to another, not flights that originate and end in the same place with no intervening stop. Recreational flying, maintenance-related flying, and flights necessary to maintain the owner's pilot's certificate would not constitute general transportation unless the flights are primarily for the purpose of transporting goods or persons to another location. Flights to and from historical aircraft shows or displays do not constitute general transportation. The exemption for aircraft of historical significance does not apply if an aircraft is used for general transportation.
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This seems to rule out every possible flight except those for pilot proficiency, display, or local only. Is this a correct read? I was under the impression that one could actually use the aircraft and still get the exemption. Anyone know how this works? Is it just a matter of how ****ty and arbitrary a given assessor is? Thanks.
 
“Recreational flying, maintenance-related flying, and flights necessary to maintain the owner's pilot's certificate would not constitute general transportation unless the flights are primarily for the purpose of transporting goods or persons to another location”
Flying to other airports just for the purpose of seeing things from the air, growth in personal abilities and skills and general enjoyment is certainly recreational. In other words, flying just for fun.

Not likely that the assessor is going to examine your flight history and decide what was transportation and what was recreational. They’ll be good with receiving the form showing that you parked it on the ramp instead of in the hangar one afternoon a month.
 
Just don't log that the flight would be to get your kid to college... that would be "transportation of a passenger". But if you fly with another person for that mystery $100 hamburger and return, that is recreational.
 
What county do you live in? I live in Los Angeles and recently got an exemption. You have to be patient and persistent, but as long as it's old enough, you do your paperwork and the plane is not owned by or operated by a business, you will qualify.

Talk to your local airport association. They usually have the process dialed.

C.
 
The county was prompt on getting me the application, so not expecting problems. I just didn’t want to fill out the application wrong.Thanks.
 
Will Kumley said:
Hmm, I'm in California and bought a 60 year old Piper Colt last year. Tell me more!
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The programs are administered by counties individually but the CA state program on which county programs are based is described here
 
Property tax on a Colt might not be worth the hassle, but check with your local airport association if you have one. They know the process. This is why most airports have a designated 'display day'.

C.
 
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