Georgia resident, plane based in Tennessee - property tax

FastEddieB

FastEddieB

Touchdown! Greaser!
Joined
Oct 14, 2013
Messages
11,865
Location
Lenoir City, TN/Mineral Bluff, GA
Display Name
Fast Eddie B
Home Airfield
Big T Airport (80TN)
When I had my Sky Arrow based in GA I paid about $750 annually in property tax.

A few years back I moved my plane to Tennessee, at which point I notified Fannin County, GA of the move and stopped paying the tax.

This year they are dunning me for the tax again. They asked that I prove the plane was based in Tennessee, which I did with hangar utility bills.

Now I just got a delinquent notice. Will go by the courthouse today to plead my case yet again.

Anyone else been through this exact situation, specifically in Georgia?

Thanks.
 
FastEddieB said:
Anyone else been through this exact situation, specifically in Georgia?
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Similar. We purchased our plane from a resident of GA in 2006. This past fall, I get a bill from the state of GA for backtaxes 2006 thru present. :yikes: It was not an insignificant amount. I called the tax office, and they wanted the airport manager at our present airport to call and verify the date of move to TN and verify the plane has been permanently based in TN.

This seemed to appease the vampires.
 
I had the opposite situation with a car I bought in TN. I had to send them a copy of my tax bill in GA.

Do you pay property taxes for your plane in TN?
 
Does anyone have a source for property and sale/use tax rules/rates in all 50 states?
 
paflyer said:
Does anyone have a source for property and sale/use tax rules/rates in all 50 states?
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Nope, but I hear that slapping on a vinyl applique with N467SA printed on it after parking your plane will solve most of your pesky tax issues. :yes:
 
The Georgia assessor is most likely using the plane's registration as the "situs" or location, of the plane. Both Tennessee and Georgia tax personal property (including aircraft), and the actual imposition of a property tax on the plane may well be subject to the County's practices. If you've paid personal property taxes in TN, then the proof to the GA assessor is a receipted tax bill. Two jurisdictions cannot tax the same item at the same time. If TN has not assessed personal property taxes on the plane, it's most likely because the assessor is not aware of its situs in his county. The TN law reference is found under T.C.A.§ 43-000

* Tennessee may exempt personal property not used in a business. It may be worth an anonymous call to the Polk County TN Property Assessor to ask a specific question. If the answer is favorable, ask for advice on how to deal with the GA assessor.
 
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rbridges said:
I had the opposite situation with a car I bought in TN. I had to send them a copy of my tax bill in GA.

Do you pay property taxes for your plane in TN?
Click to expand...

No.

I called both Polk County, the county the plane is based in, and the State Department of Revenue for Tennessee. Both said unless the aircraft was used for commercial purposes they were not interested.
 
Well, today's visit seemed to be a success.

The made a copy of my Delinquent Notice and stamped it with the date and a hand written note saying it would be removed from their tax rolls.

Here's hoping!
 
Tennessee doesn't call it a Personal Property Tax (although essentially that's what it is). Here it's called a "Use Tax". If you are a Georgia resident, I don't know if they can ding you for it or not, but someone somewhere will definitely get their money. TDOT has really been pushing us to keep an updated and accurate list of all "Based Aircraft". Partially this is due to the FAA updating their records, but if you think that the Department of Revenue here isn't checking as well, I'm sure you're sorely mistaken. I would really be shocked if you didn't have to pay it one place or another. As a long term investment, I prefer paying it once and done, but I know if I moved to GA, I'd have to pay it again and yearly. Your tax rules suck down there...it was just the topic of a very long conversation a couple weekends back.
 
If I have to pay, I'll pay.

But like I said, I called both Polk County and the State of Tennessee - non-anonymously - and both said unless the plane was used commercially there was no tax.
 
FastEddieB said:
If I have to pay, I'll pay.

But like I said, I called both Polk County and the State of Tennessee - non-anonymously - and both said unless the plane was used commercially there was no tax.
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Maybe it's just if you live here then. I certainly had to pay when I moved the plane to Tennessee...but I also live here, so...

This is the document I had to file:

http://www.tn.gov/revenue/forms/sales/f1403901.pdf

No mention made of anything about non-commercial use. I realize you didn't just buy it, but the part the caught my attention was that you " have no knowledge or reason to believe that this aircraft will be domiciled in the state of Tennessee". I've just heard of nasty stories where people thought they were ok but were later penalized...HARD. I feel like if they told you that you were okay, then you probably are. What more can you do?? Just make sure you keep good documentation ;)
 
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Michigan you have to pay a 1 time use (sales) tax - which is 6% of the purchase price. There are some ways around it, but pretty difficult to do. But after that no more taxing. There is a yearly registration fee $1/100lbs gross weight, but you get a Michigan Airport Directory, and a sectional chart of the state with that.
 
(Michigan charts go to pilots with MI addresses listed in the FAA airman registry ;) )
 
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