The aircraft statement supplies facts for the county assessment. Use current county instructions and actual aircraft condition rather than copying an outdated form or a different property filing deadline.
Identify the correct statement and recipient
Counties use aircraft property information, often on BOE577, to assess general aircraft. Confirm the current form, account, mailing or filing method and responsible county before preparing it. Make sure notices reach the person managing compliance rather than a former owner or a mail service nobody checks. Entity ownership does not eliminate the need to provide aircraft information requested by the assessor.
Treat local deadlines carefully
Sacramento County currently says its mailed aircraft property statements must be returned by February15. Do not copy a general business-property April deadline onto every aircraft statement. Read the form and county instructions for the actual account, year and notice. Record any extensions or agency correspondence explicitly. Different dates may concern ordinary filing, penalties or exemptions; they should not be blended into one universal deadline.
Describe the actual aircraft
Gather acquisition details, serial number, aircraft and engine hours, equipment, changes and condition as of the assessment date. Document major maintenance and damage information accurately. Reconcile the form to the logbooks and purchase records rather than guessing from a listing. If a field is unclear, ask the assessor or responsible adviser how to complete it. A lender valuation prepared for another purpose may be helpful evidence but is not a substitute for the requested facts.
Retain a complete filing record
Save the submitted form, schedules, supporting material and delivery confirmation. Track follow-up questions and corrected submissions. Sacramento warns that failure to file can lead to estimated value and penalties. Build the annual task into the aircraft management calendar with an accountable owner. If the aircraft was sold or moved, provide the relevant update rather than simply ignoring a statement sent to the former account address.
A practical planning exercise
Practical checklist: make a January 1 aircraft snapshot, then link each statement field to a source such as the purchase contract, logbook summary or equipment record. Route uncertain items to the preparer and save the final signed version.
Your next-step checklist
- Obtain current county form.
- Confirm notice-specific dates.
- Reconcile condition and hours.
- Save submission proof.
Sources & further reading
Primary sources support the relevant facts. Our planning questions and illustrative exercises are editorial analysis; they do not replace transaction-specific advice.
- Aircraft Owner Information · accessed 2026-10-28
- Boats and Aircraft · accessed 2026-10-28
- Watercraft and General Aircraft · accessed 2026-10-28