Liability for aircraft property taxes attaches to its owner as of 12:01 a.m. on January 1 each year (the lien date). The bill is issued to the owner of record at that time, and that individual is liable for the taxes even if the aircraft was sold soon after that date. Where the aircraft was sold just before the lien date (December 30, for example), the new owner would be liable for the new bill. If you were not the owner on January 1, but the bill was issued in your name, then you need to contact the Assessor’s Office.
The Assessor’s Office does not prorate taxes, regardless of any transaction subsequent to Lien Date (January 1)