Aircraft as Personal Property
The Assessor's Office receives a yearly list from the Wyoming Department of Revenue of registered aircraft in Sublette County. The only aircraft exempt from taxation is that which is used solely for personal or family use. Any other use is considered a taxable use. If an airplane is used solely for personal or family use, the owner needs to complete Form Ad Valorem Tax Division (ATD) 23 (PDF) every year stating that the aircraft is held and used solely for personal or family use and return it to this office by March 1. If the Assessor's Office receives a sworn, notarized affidavit, the aircraft will not be listed on the tax roll. The yearly filing of this form is pursuant to the provisions of Wyoming Statute Title 39.
At the end of the year, the Assessor's Office mails out Form ATD23 (PDF) to every owner as a helpful reminder that this form must be filled out every year. This form is pre-filled out with the data provided to this office from the Wyoming Department of Revenue. This same data is available at the Federal Administration Registry where it can be viewed for accuracy. There is nothing that the Assessor's Office can do to change the data given to us by the State. If it is not correct, it can only be changed with the aircraft registration customer service or by calling (866) 762-9434 from 7:30 am to 3:30 pm.