Back in the summer of 2022, I bought my first personal aircraft, “Artie”, an old 1947 Aeronca Champ L-16 (Air Force version of the 7BCM) taildragger that was decommissioned and given to the Civil Air Patrol in 1956 with several hundred of its brethren. CAP eventually sold Artie to a university in Missouri in the late ’60s/early ’70s who used him for flight training. He changed hands several more times until ending up with me last year.
One of the things that folks may not generally be aware is that there’s a fairly hefty state tax burden on aircraft owners, at least in Kansas. However, the Kansas legislature – in all its enduring, ever-present wisdom – did at least one thing right and ensured that folks who use their antique or homebuilt aircraft for recreational purposes can get an exemption to the tax. However, to do so, you have to apply for the exemption.
To save other Kansas folks the headache of figuring out what to do, here’s the process I went through – your mileage may vary:
- Legally acquire the aircraft – should go w/o saying but you never know!
- Fill out a Tax Exemption form per K.S.A. 79-213.
- Fill out an Addition to Exemption Application (Aircraft) per KSA 79-201k and KSA 79-220.
- Attach a copy of your flight logs for the preceding year for the subject aircraft. If you don’t have them – say, you just bought it – reach out to your county appraiser’s office for guidance.
- Enclose a copy of your FAA registration certificate or, like I did, a copy of the the FAA application for registration.
- Enclose a check for the filing fee – this fee varies by county but you can usually find the filing fees listed somewhere on your County Appraiser’s website. In Sedgwick County where I’m based the fee has been $100 since 2014.
- Send all of the above documents to your County Appraiser’s office.
- …
- Profit!
On some periodic basis, a Board of Tax Appeals will meet and decide your fate. That’s all there is to it! I just completed step 7 myself so I’ll update this post later if any wrinkles pop up.
In the meantime, check out some Champ pics below! You’ll notice I label it as a 7AC instead of 7BCM – at some point in its history, the larger C85 engine was swapped first for a C90, then down to an A65. So, it’s a 7BCM at this point in name only.
