County
The County!
In fact, the counties sort of try to attract airplanes (personal property) by lowering the tax rate to get you to base there.
Louisa county has the lowest rate around to attract planes to their airport.
I recall an argument between Mr. Kluge (a rich man) and the County of Albemarle (CHO-Charlottesville). Mr Kluge owned a big jet and wanted to base it there but didn't want to pay the very high tax rate. He moved his plane to a low rate county and just called for his plane when he wanted to go somewhere. The argument brought the facts to light. The county wanted the plane there for the taxes and the FBO wanted the fuel business, etc. It has been awhile ago but I think they gave him a special rate. IIRC.