Warren County uses the Aircraft Bluebook Price Digest Winter Edition each year. Aircraft that are not in the above book are assessed by a percentage of original cost. Aircraft is not a prorated item. If the aircraft is normally parked/garaged located in Warren County on January 1st of the current tax year it is then a taxable item for that year. You are required by law to file your aircraft with our office on a yearly basis by February 15th. A form will be mailed to you in the month of January of each year.
Aircraft is currently a separate category for taxation under Personal Property which has a current rate of $0.75 per $100.00 for the year 2017.