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  1. My local county tax assessor in Riverside, CA, USA levies a 1% tax on aircraft yearly but this year I noticed a Historical aircraft exemption. The guidelines just need you to document a minimum 12 days of exhibiting your 35+ year old aircraft to get a 100% exemption on the yearly taxes. My Fournier RF4D built in 1968 and registered as Experimental/Exhibition & Racing qualifies in my opinion. I exhibit every time I fly due to the Experimental/Exhibition classification and I can document events like the Annual Minden Motorglider fly-in, my EAA chapter visits, and just folks coming around to look when ever the hanger doors are open at my home or other airports. I will put in my application this year and see what happens and keep the forum posted on the outcome. I also found a nuance in wording that allows me to not be taxed on my pure glider as well. I read a portion of my counties tax code that specifies the definition of an aircraft as being a craft that was "designed for motorized navigation through the air". I replied that my Schreder HP-11 glider has no motor and is therefore not "designed for motorized navigation through the air" quoting their own tax code section numbers and definitions of an aircraft, and hence is not even an aircraft in their definition. I got a letter back acknowledging the tax code definition and excluding my glider from any taxation. It may be worthwhile to browse through you local tax codes to look for those type of nuances as there are perhaps not that many knowledgeable folks on motor glider / glider type aircraft around when tax codes are written. I was just wondering if anyone else has any experiences in avoiding aircraft taxation that they would like to share? Ray
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