How does the Assessor Department locate airplanes and other aircraft?
The Assessor Department receives airplane ownership information from the State Board of Equalization, the Federal Aviation Administration, and receives reports from airport operators. We also make periodic reviews of all airports in the county.
If my airplane is for sale and is consigned to a broker, will it be assessed for property taxes?
Yes. Only airplanes owned and held in inventory for sale by a licensed dealer are exempt from property taxes.
When and where are aircraft assessed for property taxes?
State law requires that aircraft be assessed on January 1 of every year, at the site where they are regularly or routinely located. Aircraft regularly located in Orange County are assessed here, regardless of where they are registered.
Will I be assessed even if my aircraft is out of the county on January 1?
Temporarily removing an aircraft from the county on January 1 will not exempt it from property taxes, if it is regularly or routinely located in the county.
Will I still be taxed if my aircraft was sold before January 1?
No, the new owner will be responsible for paying the taxes. However, you may receive a Notice of Pending Assessment if we do not receive the necessary information from the Department of Motor Vehicles. If you receive a notice, you should return the notice and provide with the new owner's name and address, date of sale, and "tail (the "N") number.
Are aircraft held for rent eligible for the inventory exemption?
Aircraft are eligible for the inventory exemption if they are not out on rent on January 1.
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