Aircraft Division
General aviation aircraft that are usually based in Wasatch County are required to pay an annual registration fee and a fee-in-lieu of property tax. These aircraft include privately owned and corporate airplanes that are not commercial airline, military or exempt (government, not-profit entities).
Aircraft assessment and registration will be administered by the Department of Motor Vehicles and the Division of Aeronautics beginning in 2009.
Registration
The Utah Tax code required aircraft that are used or kept in the state to be registered.
The registration fees are:
| Annual registration January 1 to December 31 |
$25.00 per year |
| Antique registration for aircraft 30+ years old |
$50.00 one time fee |
| Experimental registration for home built and war birds |
$50.00 one time fee |
| Jets under 20,000 pounds maximum, gross weight |
$5,000.00 per year |
| Jets 20,000 pounds and over, maximum gross weight |
$10,000.00 per year |
Property Tax (Fee-in-Lieu):
Beginning in the 2009 tax year, all aircraft sited in Utah pay a fee-in-lieu of property tax of $25.00 to the county where the aircraft is sited.
State Registration:
Beginning in the 2009 tax year, all aircraft sited in Utah pay a registration fee based on the value of the aircraft as listed in the Aircraft Bluebook Price Digest. The tax rate for aircraft is .04% of this value. Balloons and other aircraft not listed in the Aircraft Bluebook Price Digest pay an annual registration fee of $100.00. An aircraft 50 years and older pays $100.00 or the uniform registration fee, whichever is lower.
Aircraft registration fees are remitted to the Utah Division of Aeronautics.
Aircraft registration forms are now mailed out by the Utah State Department of Motor Vehicles and include the fee-in-lieu, which is remitted back to the county where the aircraft has situs.
For any questions or additional information call (435) 657-3221.