State Taxes on Aviation


The property tax can be just as significant as the sales tax. Many of the states with a low sales tax make up for lost revenues with a high property tax.1 And, unlike the sales and use tax, the property tax is paid every year. Since the average tax rate is around 2-3% of fair market value, this tax can add up quickly.

Many states impose an annual tax on personal property. In the case of aircraft, many states impose an annual registration tax, which is in lieu of the property tax.

4.01 Property Tax

4.02 Annual Registration Tax

  1. See, e.g., New Hampshire and North Carolina.