Taxation on Airplanes & Aircraft in Warren County

In Warren County, aircraft are taxed under a separate category within Personal Property taxes. For the year 2022, the tax rate is set at $0.75 per $100 of assessed value.

Assessment Method

The County uses the Aircraft Bluebook Price Digest Winter Edition each year to determine the value of aircraft. For those aircraft that are not listed in this book, they are assessed based on a percentage of their original cost.

Proration & Location

Unlike some other forms of personal property, aircraft are not subject to proration. If an aircraft is typically parked or garaged in Warren County as of January 1st of the current tax year, it will be considered a taxable item for that entire year.

Filing Requirement

Aircraft owners are required by law to file their aircraft with the Commissioner of Revenue's office on a yearly basis by February 15th. A form for this purpose will be mailed out to you in the month of January each year. It's important to ensure this form is completed and returned promptly to avoid any penalties or issues with your aircraft tax assessment.