Aircraft Services

Valuation and Tax

Valuation

Using industry sources and dealer price guides, the Motor Vehicle Division Aircraft Registration Unit of ADOT determines the value of aircraft annually for tax purposes. The value assessed is based on the average wholesale blue-book value for the make, model and year of the aircraft. No consideration is given to condition, equipment or purchase price.

Tax Calculation

The tax rate is one-half of one per cent (0.005) of the assessed value of the aircraft, but not less than $20. For aircraft entering the state, either purchased from a dealer or returned to service from storage, salvage or repair status, the tax is prorated based on the number of months the aircraft is in Arizona. There is no provision for refunding the tax if the aircraft leaves the state or is placed in storage during the year.

Aircraft in storage during the entire year are subject to a flat tax of $20. Upon receipt of the registration application, the value of the aircraft will be assessed, the taxes due will be calculated and an aircraft registration assessment notice will be mailed to the owner.

Sample Calculation

Low Wholesale Blue-Book Value

$19,200.00

Tax Rate (one-half of one per cent)

0.005

Annual License Tax

$96.00

Per Month Prorate (1/12)

$8.00

Aircraft entered in April

x 9

License Tax Payable

$72.00

Registration Fee

$5.00

Amount Due

$77.00

Nonresident Tax

Aircraft license tax for nonresidents is based on the total number of days the aircraft is in the state during the calendar year.

1-90 days

No charge

91-209 days

0.1% (0.001) average wholesale blue book value

210-365 days

0.5% (0.005) average wholesale blue book value

Civil RightsTitle VI of the Civil Rights Act of 1964, and the Americans with Disabilities Act (ADA)

Pursuant to Title VI of the Civil Rights Act of 1964, and the Americans with Disabilities Act (ADA), ADOT does not discriminate on the basis of race, color, national origin, age, sex or disability. Persons that require a reasonable accommodation based on language or disability should contact ADOT’s Civil Rights Office at 602.712.8946 or at [email protected]. Requests should be made as early as possible to ensure the State has an opportunity to address the accommodation.

De acuerdo con el título VI de la Ley de Derechos Civiles de 1964 y la Ley de Estadounidenses con Discapacidades (ADA por sus siglas en inglés), el Departamento de Transporte de Arizona (ADOT por sus siglas en inglés) no discrimina por raza, color, nacionalidad, edad, género o discapacidad.  Personas que requieren asistencia (dentro de lo razonable) ya sea por el idioma o por discapacidad deben ponerse en contacto con la Oficina de Derechos Civiles al 602.712.8946 o en [email protected]. Las solicitudes deben hacerse lo más pronto posible para asegurar que el equipo encargado del proyecto tenga la oportunidad de hacer los arreglos necesarios.