Secondly, the tax code is so effed up that things like this shouldn't happen in the first place.
IT'S WAY PAST TIME FOR A FAIR TAX!
A fair tax is a “tax on income” earned in each year. Nothing more. Property tax is levied by counties on property owned such as a house, airplane, office building and office and farm equipment. The rule is if you can depreciate it on your federal tax, the county can levy a fee for each year you use it based on the purchase price. And don’t forget the state picked up their “sales tax” when the plane was purchased. Every form of government has their grubby little hands out demanding payment. I don’t like politicians who practice do as I say, not as I do politics, but our system is fatally broken for everyone.