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Historical Aircraft Exemption

Aircraft of historical significance may be eligible for an exemption if displayed at least 12 days per year. The Historical Aircraft Exemption Claim form (Board of Equalization-260-B (PDF)), provides details on how to file for this exemption. There is a one-time $35 filing fee. Exemptions claims must be filed annually by February 15th to receive a full exemption. Partial exemptions are available if you file between February 16 and August 1.

View the State Board Explanation Letter (PDF)