Property Tax (Fee-in-Lieu):

Aircraft are valued on the average wholesale prices that appear in the preceeding year Fall edition of the Aircraft Bluebook Price Digest. The fee is due each yuear in January or within 30 day of the aircraft coming into the State.

The current rate is: .4% (.004) of the average wholesale price.

Adjustments for high engine or airframe time, damage, etc., could devalue specific aircraft and result in a reduction of the fee.

For any questions or additional information call (801) 468-2263