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| Assessor - Webster Guillory |
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Commercial & Private Aircraft
If It Flies, It May Be Subject To Property Taxes
This category of property includes hot air balloons, commercial aircraft, and everything in between.
In Orange County, approximately 1,000 aircraft are valued annually as of lien date, January 1.
Property valued at $1,350 or less will not be taxed.
Taxes on Tie Downs
Private use of public property is taxable under certain conditions.
If you rent or lease a tie down from a city or the county, you may receive a property tax assessment.
You may receive a property tax assessment if:
- You are using facilities owned by a government agency (city, county, state, school district, etc.)
- Your right to use government-owned property is independent, durable and exclusive.
- You are not a government agency
State of California Publications
The California Board of Equalization publishes a series of Assessor’s Handbooks to provide guidance to local Assessors.
To view a Handbook the following subjects, click the appropriate link:

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