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Aircraft Appraisal Process

All Aeromax, USA appraisals conform to the high ethical standards of the Uniform Standards of Professional Appraisal Practice (USPAP) requirements.

How is a Certified Aircraft Appraisal Performed?

A Certified Aircraft Appraisal begins with an on-site thorough examination of the exterior and interior of the aircraft. Special attention is paid to the condition of the airframe, paint, engines, propellers, and instrumentation. The avionics and related flight instruments are inventoried to insure they are properly accounted for in assessing the value of the aircraft. The panel layout, optional systems, deicing systems, cabin and interior conditions are also evaluated. Airframe and engine modifications, as well as signs of present damage are documented. Service Bulletin status and airworthiness Directive (AD) status are reviewed as is the status of any historical damage repairs. The conditions of “wear items”, e.g. tires, paint; interior, etc. are compared to comprehensive and detailed written PAAO standards.

The logbooks and paperwork are carefully reviewed because these documents are the historical care or abuse that was given to this particular aircraft. This review documents whether maintenance was done to keep the aircraft in top condition or just to maintain a minimal level of airworthiness. Frequently, what is not recorded is important, e.g. missing annual inspections, missing or defaced logbook pages, and undocumented modifications. Special attention is given to any incidents of past damage history as this may or may not have a significant impact on the aircraft’s value.

After the aircraft inspection and paperwork examination is complete, the process of establishing the aircraft’s value begins. Utilizing the databases and proprietary software developed by the PAAO, and many other industry sources the information for this aircraft is entered into the PAAO database (this database is updated every month). After the detailed Aircraft Appraisal (typically 18 to 25 pages) is generated, it is reviewed by our Senior Certified Appraiser for accuracy. Once the appraisal has been approved, it is signed as a Certified Aircraft Appraisal.

Final IRS Rule Regarding Noncash Charitable Contributions, Substantiation, and Appraisals

  • Appraisers who perform noncash charitable contribution appraisal assignments must have their employer identification (EIN) on the appraisal report.
  • Appraisers should make clients aware that the rules and requirements for making charitable contributions are different than those for filing estates or making gifts (even if in connection with a federal tax filing). Likewise, there are different requirements for appraisal that substantiate deductions based on those noncash charitable contributions.
  • Every appraisal performed in connection with a noncash charitable contribution must include the following disclosure: “I understand that my appraisal will be used in connection with a return or claim for refund. I also understand that, if there is a substantial or gross valuation misstatement of value of the property claimed on the or clam for refund that is based on my appraisal, I may be subject to a penalty under section 6695A of the Internal Revenue Code, as well as other applicable penalties. I affirm that I have not been at any time in the three-year period ending on the date of the appraisal barred from presenting evidence or testimony before the Department of the Treasury or the Internal Revenue Service pursuant to 31 U.S.C. 330c.”
  • Where the claimed deduction is more than $500,000, a copy of the appraisal must be attached to the donor’s tax return. (For Personal property donations, such as aircraft, appraisals must be attached to the donor’s tax return for contributed items of like items with a Fair Market Value of $20,000 or more, per previous regulations.)
  • As of January 1, 2019, appraisal prepared for a noncash charitable contribution must be “qualified appraisals” and must be performed by a “qualified Appraiser’: A qualified appraiser is an appraisal, performed by a qualified appraiser, and in conformance with the “substance and principles of USPAP.”
  • A qualified appraisal, generally, cannot have been completed more than 60 days before the date the contribution is to be made, and no later than the date on which the donor’s tax return is due.
  • Where the appraisal is performed after the contribution is made, the valuation effective date cannot be later than the date on which the contribution was made, and cannot be more than 60 days before the contribution is to be made.

**Note: An appraisal inspection is not a mechanical inspection.  It is a value inspection.  For a pre-purchase inspection or another mechanical inspection please contact a licensed A&P mechanic who is familiar with the aircraft make and model.

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Harry Ingram, NSCA
Senior Aircraft Appraiser
Kerrville Municipal Airport
1815 Airport Loop Rd, Ste.
Kerrville, TX 78028
Cell: (830) 446-1064
Email: aeromaxusa@gmail.com

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