Are You Overpaying Missouri Property Tax on Your Aircraft?
Missouri law allows aircraft property tax to be reduced based on where your aircraft actually flies, not simply where it is hangared.
The Problem
Missouri counties default to taxing 100% of your aircraft's value.
Every year, Missouri aircraft owners file a personal property declaration with their county assessor. Unless you proactively request specialized assessment rules and provide supporting flight data, the county assesses your aircraft at its full appraised value as if 100% of its use was within Missouri. For most aircraft, that is simply not true.
Missouri statute provides a mechanism to correct this, opting only to tax "Missouri's share". But using it requires rigorous flight activity analysis, knowledge of the specific statutory framework, and timely filing. Without that, you pay tax under the default framework and the county has no reason to tell you otherwise.
The Framework
The CAOBO Classification
Commercial Aircraft Owned By Others
CAOBO is Missouri's statutory assessment classification for aircraft that meet certain specs and operate across state lines. Under CAOBO, an aircraft's taxable value in Missouri is limited to the proportion of miles actually flown within the state relative to total miles flown during the tax year.
How the apportionment works
Missouri Miles
flown in-state
Total Miles
flown anywhere
Apportionment %
applied to assessed value
Example: 25,000 Missouri miles out of 120,000 total = 20.8% apportionment— you are assessed on roughly one-fifth of your aircraft's appraised value.
The Market Gap
First Purpose Built Missouri CAOBO Data Provider.
Generic flight management and tax softwares do not calculate aircraft mileage apportionment. Most CPAs and tax advisors are unaware it exists or lack the ability to perform the analysis quickly and efficiently. Even aviation focused professionals rarely have access to the raw flight data or understand the statutory framework required to prepare a filing-ready apportionment analysis.
FlightAssets was built specifically to fill this data and knowledge gap. By combining proprietary data analysis techniques and specialized knowledge of tax procedure, we ensure all customers are equipped with the tools they need to save on Missouri property taxes to the fullest extent possible.
Typical Client Results
What apportionment looks like in practice
Results vary based on flight activity patterns, but qualifying aircraft consistently see material reductions in their Missouri property tax liability.
41%
Average customer tax savings
$29,000
Average direct tax savings per aircraft
$7,500
Smallest 2025 reduction in Missouri property taxes
Based on 2025 FlightAssets customers. Results vary by flight activity pattern and are not guaranteed.
Eligibility
Does your aircraft qualify?
Likely qualifies
- ✓Aircraft with max gross takeoff weight of 3,000 lbs or greater
- ✓Aircraft with any interstate or multi-state operation
- ✓Business and personal use counts, no business purpose required
- ✓Aircraft is or will be registered and primarily hangared in Missouri as of January 1
Likely does not qualify
- ✗Aircraft operated exclusively within Missouri
- ✗Aircraft with a max gross takeoff weight less than 3,000 lbs
Not sure? Contact us and we'll do a quick eligibility check free of charge.
Sample Deliverables
What you receive
A look at the pages inside a FlightAssets report. We provide framework analysis, mileage apportionment calculations, and individual flight track data backed by supplemental spreadsheet files. All included with one goal: to maximize your savings and keep your claim bulletproof.
Framework & Statute
Tax Analysis
Flight Track Data
Our Services
Choose your service level
Every tier includes a full CAOBO mileage apportionment analysis.
Tier 1
2026 Missouri Apportionment Analysis Report
Comprehensive aircraft property tax apportionment report delivered as PDF.
- Flight analysis and apportionment calculation
- Self-service for filings and local/state obligations
- Estimated tax liability and savings calculation
- Audit-proof guarantee
- PDF delivery by January 5, 2027
Tier 2
Managed Tax Service
Comprehensive report plus state compliance filings management
- Everything in Data Report
- Direct communication with Missouri State Tax Commission including account management and filing of annual reports
- Coordination and instruction with local county tax authorities charged with administering tax bills
Tier 3
Managed Tax Service Subscription
Managed Tax Service on Autopilot
- Offered at a 15% discount to our standalone annual package
- Everything in Managed Tax Service
- Structured as an annual subscription
- No action required unless a change in ownership occurs
Frequently asked questions
What is CAOBO and why does it matter?
CAOBO (Commercial Aircraft Owned By Others) is Missouri's statutory assessment classification for aircraft that operate across state lines. Under CAOBO, your aircraft's taxable value in Missouri is calculated based only on the proportion of miles actually flown within the state. If 30% of your flight activity occurs in Missouri, you are assessed on 30% of your aircraft's value, not 100%.
Why am I paying 100% if CAOBO exists?
Because Missouri counties default to full assessment unless the owner proactively files for apportionment with supporting flight data. Most aircraft owners are unaware this option exists. Without a declaration supported by mileage analysis, the county assesses the full appraised value, and that is what you pay.
I've blocked our aircraft's publicly trackable flight data. Am I eligible? Is my data ever shared?
At FlightAssets, we believe privacy and tax planning should never be mutually exclusive. We recognize that flight data and records can be sensitive to owners and operators. FlightAssets will NEVER share or disclose your aircraft's flight or location data without your explicit consent. However, we utilize a proprietary algorithm and data sourcing techniques that allows to effectively serve untracked aircraft. If you have restricted your aircraft's public flight information on certain flight tracking websites, rest assured, we can still provide you the apportionment and tax services you need.
Does my aircraft need to be used for business to qualify?
No. Missouri's apportionment framework applies regardless of whether your flights are for business or personal travel. Any interstate operation, including personal trips, counts toward your out-of-state mileage calculation.
What is the filing deadline?
Missouri personal property declarations are due March 1 each year. Apportionment must be requested and supported at the time of filing. Missing this deadline waives your right to appeal the assessment for that tax year. There are also additional state filing requirements and deadlines.
What happens after I order?
Our team contacts you within one business day to confirm your aircraft details. We pull flight activity data, run the mileage apportionment calculation, and deliver your report electronically. For filing clients, we will coordinate declaration requirements with you and also submit your state level filings.
Do you offer any kind of a guarantee?
We guarantee our data and apportionment analysis to be audit-proof. If our apportionment calculations are ever challenged, we will defend them for free or offer a full money back guarantee.
Is FlightAssets a CPA, law, or financial advisory firm?
No. FlightAssets is a service of SolvTax Technologies, Inc. SolvTax Technologies, Inc. provides data and tax analytics services. SolvTax Technologies is not registred with any State Board of Accountancy. None of the services offered constitute legal, tax, or financial advice. Please consult with your qualified professional advisors if you have questions that cannot be answered here.
Not sure if you qualify?
Contact us and we'll do a quick eligibility check at no charge before you commit to anything.