At the request of AOPA, the California Board of Equalization (BOE) has clarified recent changes to the property tax exemption for historical aircraft. This exemption is available to an original, restored, or replica aircraft that is 35 years or older. The confusion arose from changes that went into effect on January 1, requiring aircraft owners to submit certificates of attendance from events where the aircraft were on display. Now, in a letter to assessors, the BOE recommends waiving the requirement for 2004. Download the letter.