Finance, Taxes, Insurance
L.A. County Tightens Tax Rules on Out-of-state Aircraft
County changed its rules on time spent in California
Jets on ramp at Los Angeles-area Van Nuys Airport
Under a new interpretation of California tax law, Los Angeles County will be begin assessing taxes on aircraft that spend substantial time at its airports. © Matt Thurber/AIN

Aircraft owners whose aircraft are based outside of California but spend significant time in the Golden State may face new taxes in Los Angeles County. State law provides that an aircraft is subject to property tax if it establishes situs in California, and it further provides that the aircraft should be taxed in the county where it is “habitually situated.”

According to Joe Park, managing partner of business aviation tax firm BizjetCPA, neither the law nor the regulations provide any specific guidance regarding the determination of sufficient connectivity with California as to constitute situs.

Loading…