Aircraft Financing in Arizona:

Why Arizona is one of the most active GA states in the country

Arizona has roughly 67 public-use airports, led by Phoenix Deer Valley — frequently cited as the busiest general aviation airport in the world — along with Scottsdale's heavy corporate-jet traffic and historic Falcon Field in Mesa. Near-daily VFR weather outside the high summer afternoons keeps aircraft flying rather than sitting.

Arizona's dry climate has also made it a global center for aircraft storage and maintenance — Davis-Monthan's AMARG facility and Pinal Airpark are among the largest aircraft storage and heavy-maintenance operations anywhere, a genuine differentiator for long-term ownership decisions separate from tax.

The rates above are our live national rates — Arizona residency neither helps nor hurts your pricing. What is Arizona-specific is the tax picture below, which runs through two genuinely separate systems that are easy to conflate.

Sales tax, use tax, and property tax — the Arizona layer

Sales and use tax (one-time). Arizona's transaction privilege tax — its version of a sales tax — carries a 5.6 percent state rate plus county and city add-ons, typically landing in the 6.3–9 percent combined range depending on jurisdiction. Aircraft brought into Arizona without tax already collected are subject to use tax instead. A meaningful nonresident exemption exists: aircraft purchased and first used outside Arizona, brought in by a nonresident, are exempt from use tax as long as the aircraft isn't used to conduct business in-state — and a nonresident-owned aircraft based in Arizona 90 days or fewer per calendar year does not need to register or pay the annual aircraft tax described below, provided it isn't used for in-state commercial activity.

Annual aircraft license tax (ongoing, separate from the purchase tax). Arizona does not use a county property tax on aircraft. Instead, the state levies an annual aircraft license tax through ADOT/MVD: 0.5 percent of assessed fair market value, with a $20 minimum, plus a flat $5 registration fee. Nonresident aircraft based in Arizona for 91–209 days in a year pay a reduced 0.1 percent rate; 210 days or more triggers the full 0.5 percent rate.

This is orientation, not advice — Arizona aviation tax outcomes are fact-specific, and the one-time purchase tax and the ongoing annual license tax are commonly confused as a single tax. Engage an Arizona aviation tax advisor before closing.

Run the Arizona Buyer's Numbers

Interactive: payment and year-one depreciation, side by side

The two numbers every Arizona business buyer runs first: the monthly payment at today's rate, and what 100 percent bonus depreciation could be worth in year one. Both in one place — with the state layer linked below.

What Arizona buyers should know

• Rates and terms are national. Same live pricing as the strip above — up to 20-year terms on certified pistons, 15 to 20 percent down for strong credit, soft-pull pre-qualification available.
• Closings are remote. Your closing runs through FAA escrow in Oklahoma City regardless of where in Arizona you or the aircraft sit. Our title & escrow guide walks the sequence.
• Two Arizona taxes, not one. The one-time transaction privilege/use tax at purchase and the ongoing annual aircraft license tax are separate systems administered by different agencies — plan for both, not just the one at closing.
• Business use is common here. MRO, storage, and corporate flight-department activity around Scottsdale and Deer Valley support well-worn underwriting paths. Business Part 91 use finances at 80–85 percent LTV with terms up to 20 years; tell us the mission upfront.