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BOE-260-A (BACK) REV. 6 (8-06)

PROVISIONS OF THE REVENUE AND TAXATION CODE

217.1. (a) Except as provided in subdivision (d), the following articles of personal property

which have been made available for display in a publicly owned aerospace museum, or an aerospace

museum which is regularly open to the public and which is operated by a nonprofit organization which has

qualified for exemption under section 23701d, shall be exempt from taxation:

• Aircraft which have been restored or maintained, whether currently certified or

not for flight purposes.

• Aircraft donated in perpetuity to the aerospace museum.

(b) When making a claim for an exemption under this section, a person claiming the exemption shall give

all information required and answer all questions in an affidavit, and shall subscribe and swear to the

affidavit, under penalty of perjury. The assessor may require other proof of the facts stated before allowing

the exemption. The affidavit shall be accompanied by a certificate of the director or other officer of the

aerospace museum in which the property for which an exemption is claimed under this section was made

available for display that the property was available for public display in the aerospace museum for the

period specified in subdivision (e).

and 260 shall be applicable to the exemption provided by this section.

(d) The exemption provided by subdivision (a) shall not apply to any aircraft loaned by any person

who holds aircraft primarily for purposes of sale.

(e) The exemption provided by this section shall not apply unless the property was made available for

public display in the aerospace museum for a period of 90 days during the 12-month period

immediately preceding the lien date for the year for which the exemption is claimed.

If the property was first made available for public display less than 90 days prior to the lien date,

the exemption may be granted if the person claiming the exemption certifies in writing that the

property will be made available for public display for at least 90 days during the 12-month period

commencing with the first day the property was made available for public display.

(f) For purposes of this section, regularly open to the public means that the aerospace museum

was open to the public not less than 20 hours per week for not less than 35 weeks of the 12-month

period immediately preceding the lien date for the year for which the exemption is claimed.

If the aerospace museum has been open for less than 35 weeks during the 12-month period immediately

preceding the lien date or for less than 20 hours per week during that period, the exemption may be

granted if the director or other officer of the aerospace museum certifies in writing that the aerospace

museum will be open for not less than 20 hours per week for not less than 35 weeks during the 12-month

period beginning with the date the aerospace museum was first opened.

(g) If a person certifies in writing that the property will be made available and the aerospace

museum open for the periods specified in subdivisions (e) and (f), and the property is not so made

available or the aerospace museum is not so opened, the exemption shall be canceled, and an

escape assessment may be made as provided in section 531.1.

(h) The exemption provided by this section shall be applicable for the 1979-80 fiscal year and

each fiscal year thereafter.

255. TIME TO FILE AFFIDAVITS . . . Affidavits required for exemptions named in this article

. . . shall be filed with the Assessor between the lien date and 5 p.m. on February 15 . . .

260. NONCOMPLIANCE WITH PROCEDURE. If any person, claiming any exemption named in this

article, fails to follow the required procedure, the exemption is waived by the person.

Form Boe-260-A - Certificate And Affidavit For Exemption Of Certain Aircraft Claim For Exemption From Property Taxes Under Section 2 Of Article Xiii Of The Constitution Of The State Of California And Section 217.1 Of The Revenue And Taxation Code Page 2