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A property tax exemption excuses all or a portion of the assessment because the assessee has met some criteria allowed by the State Constitution. There are exemptions for property used by homeowners, veterans, disabled veterans, churches, religious organizations, welfare organizations and others. A property cannot receive more than one type of exemption. The county is reimbursed by the state for property tax revenue lost by the homeowner's exemption, but not for other types.

Specific Categories of Exemptions:

Aircraft of Historical Significance

This exemption is available to aircraft meeting the following criteria:

  • The aircraft must be an original, a restoration, or a replica of a heavier than air powered aircraft that is 35 years or older or any aircraft of a type or model of which there are fewer than five in number known to exist worldwide.
  • The aircraft must be owned by an individual rather than a corporation or other legal entity.
  • The aircraft is not held primarily for sale, and not used for commercial purposes or general transportation.
  • The aircraft must be available for display to the public at least 12 days during the 12 month period immediately preceding the lien date. Documentation must be provided that the aircraft was displayed in such a manner that the general public was aware that they were invited for public viewing and reasonable accommodations were provided to allow for that.

A certificate of attendance from the event coordinator of each event at which the aircraft was displayed must be submitted with the exemption claim by February 15th. Claims filed February 16 – August 1 will receive a partial exemption for that year. There is a $35 non-refundable application fee.

Click here to access this claim form online



Assessor's Office

44 North San Joaquin Street
Second Floor Suite 230
Stockton, CA 95202
Phone: (209) 468-2630
Fax: (209) 468-8383
Office Hours: 8:30 - 4: 30