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Commercial & Private Aircraft
If It Flies, It May Be Subject To Property Taxes
- This category of property includes hot air balloons, commercial aircraft, and everything in between.
- In Orange County, approximately 1,000 aircraft are valued annually as of lien date, January 1.
- Property valued at $1,350 or less will not be taxed.
Taxes on Tie Downs
- Private use of public property is taxable under certain conditions.
- If you rent or lease a tie down from a city or the county, you may receive a property tax assessment.
- You may receive a property tax assessment if:
- You are using facilities owned by a government agency (city, county, state, school district, etc.)
- Your right to use government-owned property is independent, durable and exclusive.
- You are not a government agency
State of California Publications
- The California Board of Equalization publishes a series of Assessor’s Handbooks to provide guidance to local Assessors.
- To view a Handbook the following subjects, click the appropriate link: