Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation.
Aircraft Assessment and TaxationExemptions
Section § 5331
This law exempts aircraft owned by the United States, foreign governments, or their official representatives from paying property taxes on those aircraft in California.
aircraft tax exemption foreign government aircraft United States aircraft
Section § 5332
In California, airplanes that are owned by the state, or by any local government entities like counties and cities, or other public organizations, do not have to pay personal property tax on those aircraft.
Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.
aircraft exemption personal property tax government-owned aircraft
