An air heating apparatus includes an expansion tank storing water, a water heating device that receives heat from combustion gas generated by a combustion reaction and heats the water, a heating heat exchanger that receives the water heated by the water heating device and conducts heat exchange between air to be released for heating and the water, a fan that supplies the air to the heating heat exchanger, a case in which the water heating device, the expansion tank, the heating heat exchanger, and the fan are disposed, and a panel assembly electrically connected with at least one of the expansion tank, the water heating device, the heating heat exchanger, or the fan. The panel assembly includes a panel device at least partially exposed outside the case, and a position of the panel device is fixed in a state in which the panel device is rotated relative to the case.