Aircraft Services

Valuation and Tax


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


Tax Rate (one-half of one per cent)


Annual License Tax


Per Month Prorate (1/12)


Aircraft entered in April

x 9

License Tax Payable


Registration Fee


Amount Due


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

The Arizona Ombudsman – Citizens Aide helps you resolve ongoing issues with State Agencies.

Civil Rights

Pursuant to Title VI of the Civil Rights Act of 1964, the Americans with Disabilities Act (ADA) and other nondiscrimination laws and authorities, ADOT does not discriminate on the basis of race, color, national origin, sex, age, or disability. Persons that require a reasonable accommodation based on language or disability should contact ADOT’s Civil Rights Office at 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, la Ley de Estadounidenses con Discapacidades (ADA por sus siglas en inglés) y otras normas y leyes antidiscriminatorias, el Departamento de Transporte de Arizona (ADOT) no discrimina por motivos de raza, color, origen nacional, sexo, edad o discapacidad. Las personas que requieran asistencia (dentro de lo razonable) ya sea por el idioma o discapacidad deben ponerse en contacto con la Oficina de Derechos Civiles de ADOT en Las solicitudes deben hacerse lo más antes posible para asegurar que el Estado tenga la oportunidad de hacer los arreglos necesarios.