"Mark Navarre" wrote in message
...
Have received a letter from the tax assessor requesting location and value
info
on my glider for the purpose of property tax assessment.

There is apparently some limited exclusion for classic aircraft, according
to this missive from AOPA lifted from another newsgroup:

AOPA GETS HISTORICAL AIRCRAFT CLARIFICATION FROM BOE
At the request of AOPA, the California Board of Equalization (BOE)
has clarified recent changes to the property tax exemption for
historical aircraft. This exemption is available to an original,
restored, or replica aircraft that is 35 years or older. The
confusion arose from changes that went into effect on January 1,
requiring aircraft owners to submit certificates of attendance
from events where the aircraft were on display. Now, in a letter
to assessors, the BOE recommends waiving the requirement for 2004.
Download the letter
( http://www.boe.ca.gov/proptaxes/pdf/lta04012.pdf ).