MARK CHURCH
EF-260-B-R14-0617-41000416-1                                                          Assessor - County Clerk - Recorder
BOE-260-B (P1) REV. 1 4(06-17)                                                        555 County Center, 3rd Floor
CLAIM FOR EXEMPTION FROM PROPERTY                                                     Redwood City, CA 94063
                                                                                      P 650.363.4501    F 650.599.7456
TAXES OF AIRCRAFT OF HISTORICAL SIGNIFICANCE                                          email ppdutyauditor@smcacre.org
This claim must be filed annually with the Assessor by 5:00 p.m., February            web www.smcacre.org
15, for the preceding January 1 lien date to receive a full 100% exemption. 
An 80% exemption is available if this affidavit is filed between February 16 
- August 1.
          NAME AND MAILING ADDRESS 
          (Make necessary corrections to the printed name and mailing address.)

SECTION 1: CLAIMANT INFORMATION
NAME OF OWNER

NAME OF CLAIMANT (if different from owner)

ADDRESS OF CLAIMANT (number, street, city, state, zip code)

EMAIL ADDRESS                                                                                    DAYTIME PHONE NUMBER
                                                                                                 (       )
SECTION 2: AIRCRAFT INFORMATION
FAA REGISTRATION NUMBER                   HOURS IN OPERATION LAST YEAR                AIRFRAME HOURS AS OF JANUARY 1
N
MANUFACTURER                                               MODEL                                                                YEAR BUILT

AIRCRAFT LOCATION AS OF 12:01 A.M., JANUARY 1 (AIRPORT, HANGAR OR TIE-DOWN NUMBER)

   Check the appropriate box:
          Original                 Restored                      Replica              Fewer than Five
1. Is the aircraft considered airworthy?
          YES               NO
2. Do you hold the aircraft primarily for purposes of sale?
          YES               NO
3. Do you use the aircraft for any general transportation or commercial purposes?
          YES               NO

SECTION 3: FIRST-TIME FILERS
A fee of $35 will be charged by the assessor upon the initial application for an exemption.  This is a one-time only, non-refundable fee.

If the aircraft was first made available for public display less than 12 days prior to the lien date (January 1), the exemption may be granted if you 
intend to display the aircraft during the following 12 months.  Will you display the referenced aircraft at least 12 days during the year following its 
first date of public display?
          YES               NO
                                                                 CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any 
                    accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.
SIGNATURE OF CLAIMANT                                                           TITLE                              DATE
t
EMAIL ADDRESS

                               THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

EF-260-B-R14-0617-41000416-2
BOE-260-B (P2) REV. 1 4(06-1 7)
                               ATTACH CERTIFICATES OF ATTENDANCE TO THIS FORM

                                                     SCHEDULE OF DISPLAYS

                                                                                Name of Owner
                                                                                of Display                            Telephone
Date(s)                        Display Location(s)                              Site(s)                               Number(s)

                               PROVISIONS OF THE REVENUE AND TAXATION CODE
220.5 (a) Aircraft of historical significance shall be exempt from taxation.
          (b) The exemption provided in subdivision (a) shall only apply if all of the following conditions are satisfied: [Emphasis added.]
               (1)  The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale.
               (2)  The assessee does not use the aircraft for commercial purposes or general transportation.
               (3)  The aircraft is available for display to the public at least 12 days during the 12-month period immediately preceding the 
                       lien date for the year for which the exemption is claimed. If the aircraft was first made available for public display less 
                       than 12 days prior to the lien date, the exemption may be granted if the claimant certifies in writing that the aircraft will be 
                       made available for public display at least 12 days during the 12-month period commencing with the first day the property 
                       was made available for public display. When applying for an exemption pursuant to this section, the claimant shall attach 
                       to that application a certificate of attendance from the event coordinator of the event at which the aircraft was displayed 
                       as required by this paragraph.
          (c) When claiming an exemption pursuant to this section, the claimant shall provide all information required and answer all  
               questions contained in an affidavit furnished by the assessor. The claimant shall sign the affidavit, under penalty of perjury. The 
               Assessor may require additional proof of the information or answers provided in the affidavit before allowing the exemption.
          (d) For purposes of this section, “aircraft of historical significance” means any aircraft that is an original, restored, or 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.
          (e) A fee of thirty-five dollars ($35) shall be charged and collected by the assessor upon the initial application for an exemption 
               pursuant to this section. [Emphasis added.]