Taxpayer Challenges Ventura County on Aircraft Tax Situs and Due Process Violations

On August 18, 2025, the Ventura County Assessment Appeals Hearing Officer Meeting focused on a contentious issue regarding the taxation of an aircraft owned by Title Associates. The discussions highlighted significant legal principles surrounding property taxation, particularly the concept of "situs," which refers to the location where property is considered to be legally situated for tax purposes.

The owner of the aircraft argued that the plane, which has been frequently used in various states including Utah and Nevada, should not be taxed in California. Citing both California and U.S. Supreme Court precedents, the owner emphasized that due process requires a clear determination of where the aircraft is "habitually employed." The owner contended that the plane is primarily based in Utah, where it is maintained and operated, and thus should not be subject to California taxes, as it does not engage in any commerce within the state.

The owner expressed frustration over the perceived unfairness of being taxed in California while also paying taxes in Utah. They pointed out that the Ventura County tax assessment included a lien notice that was allegedly sent to an incorrect address in Utah, raising concerns about proper notification and due process. The owner argued that the county's actions could be seen as a form of double taxation, which is constitutionally questionable.

Throughout the meeting, the owner presented various documents, including tax records and FAA registrations, to support their claims. They highlighted the financial burden of existing taxes and fees associated with the aircraft, which they believe are unjust given the lack of services received from Ventura County.

The discussion also touched on the broader implications of the case, as it raises questions about how local governments assess and collect taxes on movable property like aircraft. The owner urged the hearing officers to consider the legal precedents and the specifics of their situation before making a decision.

As the meeting concluded, the hearing officers were tasked with reviewing the evidence presented and determining the appropriate course of action regarding the aircraft's tax status. The outcome of this case could set a precedent for similar disputes in the future, particularly as more individuals and businesses navigate the complexities of taxation across state lines.