Los Angeles County is a popular destination for private aircraft. A hub for the entertainment and aerospace industries, the county counts nearly 10 million people as residents. LAX, Van Nuys, Long Beach, Burbank, Hawthorne, Torrance and Santa Monica are the primary airports used by private aviation. Many (most?) aircraft that are available part-time for Part 135 charter to the public end up visiting L.A. County.
In March 2026, the L.A. County property tax assessor issued a press release announcing that “New Software Snares Aircrafts’ [sic] Assessments; Adding Millions to Public Funds,” referring to “advanced aircraft discovery software that analyzes multiple data sources to identify aircraft activity at local airports.” While the vendor(s) of the software are not named (and it may be a customized tool developed by the assessor), the software undoubtedly scrapes and collates ADS- B and other aircraft transponder data to identify private flights that land at L.A. County airports. The assessor estimates that his initiative will produce new revenue of approximately $38 million, both from the current year and previous “escape assessment” years. The current year and the three previous years are open to assessment.
Aircraft that are primarily hangared or based in L.A. County are, of course, subject to California property tax. However, in 2026, the L.A. County Assessor sent nearly 1,000 notices to aircraft owners across the United States claiming the right to assess aircraft not based in the county on the number of days at L.A. County airports. The assessment is usually based on an apportioned value of the aircraft based on the number of days present in the county versus elsewhere. It is unclear exactly how the apportionment is being calculated, whether there is a minimum number of landings to be subject to tax, or whether there is a threshold of landings beyond which the entire value of the aircraft will be assessed. The property tax rate in is about 1.2% of the fair market value of the aircraft, and the value is apportioned (i.e., reduced) based on the percentage of days of the year inside versus outside the county.
Aircraft are subject to property tax if they are “habitually situated” in a California county on January 1 of a calendar year. If the aircraft happens to be away from the county on January 1, if the aircraft has a habitual location in the county on January 1, it is subject to property tax.
It appears that the L.A. County Assessor is looking at flight data from the calendar year prior to January 1 to see what percentage of days the aircraft has landed in California and then issues an assessment. This apportionment method is somewhat analogous to the “jock tax” that visiting professional athletes must pay on income due allocable to away games being played in California. The L.A. County Assessor’s new policy to assess private aircraft across the country is novel and controversial and has raised significant concerns among private aircraft owners. The overwhelming majority of aircraft that have received notices do not have either their primary or secondary base in L.A. County. Under the law, California property tax on non-commercial aircraft (which includes aircraft that are chartered part-time under Part 135) is not based solely on the number of days of presence during a year. The concept of “situs” giving rise to property tax is where the aircraft regularly or habitually returns when not in use. The vast majority of private aircraft do not actually have situs in L.A. County.
The L.A. County Tax Collector, a separate office from the Assessor, has by now sent out bills for property tax. The bills must be paid by August 31 or else penalties apply, regardless of whether an aircraft owner appeals the assessment. Aircraft owners wishing to appeal their assessment must file an appeal with the L.A. County Assessment Appeals Board no later than November 30. The Board will undoubtedly be very busy with cases from private aircraft owners this year.
The information in this article is intended to highlight potential issues with aircraft ownership and operations and is therefore general in nature. Please feel free to contact one of our experienced aviation attorneys directly to discuss your specific business/personal needs.
Aero Law Group
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