SeeSALT Blog
Aircraft owners receiving new Los Angeles County property tax assessments should act now: November 30, 2026, is the deadline to appeal annual assessments. 
The County’s new aircraft-tracking software has identified nearly 1,000 previously unassessed aircraft, prompting assessments that may reach owners whose aircraft are based outside California. Escape assessments carry separate appeal deadlines and should be reviewed upon receipt.
Based on our conversations with the Los Angeles County Assessor, we know that the County will not apportion an initial assessment when the owner has not filed Form BOE-577, the Aircraft Property Statement. Apportionment limits the share of an aircraft’s value that is taxable in California to account for its established taxable presence in another state or country. Without apportionment, the County may tax the aircraft’s full value despite substantial operations elsewhere. Establishing a right to apportionment can therefore substantially reduce the assessment and the resulting property tax liability.
The Los Angeles County Assessor’s initial assessment does not have to be the final stop. California’s aircraft assessment rules require consideration of whether the aircraft has sufficient contacts to establish taxable situs in California, whether Los Angeles County is the proper assessing county, and whether situs in another state or country requires apportionment. Visits to California do not necessarily establish taxable situs, and an aircraft’s presence at Los Angeles County airports does not, by itself, establish that the County may assess it. The owner’s domicile and the aircraft’s presence there may also affect the analysis. Flight-tracking data alone does not answer these questions.
Our work on aircraft situs and apportionment disputes has shown that these assessments warrant close scrutiny and that a successful challenge often depends on careful analysis and presentation of supporting evidence. Owners should review each assessment year separately and gather complete flight and ground-time records, hangar agreements, and other supporting documentation. Discussions with the Assessor do not extend the appeal deadline. To preserve the right to challenge a 2026-27 annual assessment, an appeal must be filed no later than November 30.