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This exemption is for "Aircraft of Historical Significance." For property tax purposes, "Aircraft of Historical Significance" means any aircraft which is an original, restored, or replica of a heavier than air powered aircraft which 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. (See Revenue and Taxation Code section 220.5.).
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Forms for use in 2022 will be available starting January 1st, 2022.
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