Aircraft of Historical Significance Exemption

The Aircraft of Historical Significance 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
  • The aircraft type or model is one of less than five known to exist worldwide.
  • The aircraft must be owned by an individual rather than a corporation or other legal entity.
  • The aircraft is held for purposes other than for sale.
  • The aircraft is available for purposes other than commercial or general transportation.
  • The aircraft must be available for display to the public at least 12 days during the 12 months 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 that reasonable accommodations were thus provided.

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

> Claim for Exemption from Property Taxes of Aircraft of Historical Significance.