Georgia CommonsHouse · Introduced · 2025-2026 Regular Session
HB 1336: Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions
Last action February 26, 2026 · House Committee Favorably Reported
A Georgia House bill would require local tax jurisdictions to spend at least half of the property tax money they collect on aircraft toward maintaining and operating airports within their borders, starting in 2027.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
Georgia law already lets local tax jurisdictions, such as counties or cities, levy property taxes (ad valorem taxes) on aircraft that have been assigned a share of value by the state revenue commissioner. This bill does not change who pays that tax or how it is calculated. Instead, it adds a new rule about how the money collected can be spent. Under the bill, any local tax jurisdiction that has one or more airports within its borders must dedicate at least 50 percent of the revenue it collects from this aircraft property tax to maintaining and operating those airports. The bill also adds a definition of 'airport' that points to an existing section of Georgia law (O.C.G.A. § 32-9-8). The change would take effect January 1, 2027, and would apply to tax years starting on or after that date.
What the bill does
- Requires local tax jurisdictions with at least one airport to spend a minimum of 50 percent of aircraft property tax revenue on airport maintenance and operations.
- Adds a formal definition of 'airport' to the aircraft tax law, borrowed from an existing Georgia statute on airport aid (O.C.G.A. § 32-9-8).
- Leaves the underlying tax assessment and collection process for apportioned aircraft valuation unchanged.
- Sets the new spending requirement to begin January 1, 2027, and applies it to all taxable years starting on or after that date.
Who it affects
Local tax jurisdictions such as counties and cities that levy property taxes on aircraft apportioned to them by the state revenue commissioner, especially those that contain airports. Airport operators and airports themselves stand to gain a guaranteed share of this tax revenue for upkeep.
Why it matters
Local governments that collect aircraft property taxes but currently spend that money on other budget priorities would have to redirect at least half of it to airport upkeep. This could mean more funding for runway repairs and airport operations, but less flexibility for local governments to use that revenue elsewhere.
Key provisions
- Section 1 revises O.C.G.A. § 48-5-544 by adding subsection (a), defining 'airport' using the meaning already found in O.C.G.A. § 32-9-8.
- Section 1 relabels the existing levy and collection language as subsection (b) and makes a minor wording change from 'that jurisdiction' to 'such jurisdiction'.
- Section 1 adds new subsection (c), requiring jurisdictions with an airport to dedicate at least 50 percent of aircraft tax revenue to that airport's maintenance and operations.
- Section 2 sets the effective date as January 1, 2027, applying to taxable years beginning on or after that date.
- Section 3 repeals any conflicting laws.
From the bill
“Each local tax jurisdiction that collects revenues from the tax provided under subsection (b) of this Code section shall, if such jurisdiction contains one or more airports, dedicate at least 50 percent of such revenues to the maintenance and operations of such airport or airports.”
Discussed in meetings (6)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House Ways & Means Committee, February 23, 2026
From 1:13:27 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1336 would require local jurisdictions with qualifying airports to dedicate at least 50% of aircraft property tax revenue to airport maintenance and operations. The sponsor said smaller airports lack major commercial revenue sources and that large commercial airports would be excluded. An ACCG witness opposed new restrictions on county spending. A pilot and airport advisory board member, speaking personally, supported the bill, saying community airports face rising infrastructure costs and inadequate revenue. The witness estimated that aircraft at Peachtree-DeKalb Airport generate about $9 million annually in property taxes and said none had returned to the airport during the witness's more than 20 years on the board. Asked about landing fees, the witness said aircraft under 9,000 pounds were currently exempt there. This was a first hearing only, with no vote.
House Ways & Means Committee, February 25, 2026 (part 1)
From 0:23:02 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said the bill would require jurisdictions receiving aircraft property-tax revenue to dedicate 50% of that revenue to maintenance and operations at a qualifying general aviation airport within the jurisdiction, if one exists. The sponsor said the airport definition excludes airports with scheduled commercial airline service and described the proposal as a way to increase airport funding. A witness for ACCG opposed the bill, saying aircraft property-tax revenue is currently unrestricted and counties should retain control over its use. No members asked the witness questions. The subcommittee passed the bill by voice vote, with no opposition heard.
House Ways & Means Committee, February 26, 2026
From 0:55:40 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1336 would require local governments collecting aircraft property taxes to devote at least 50% of that revenue to operating and maintaining a local general aviation airport, if the jurisdiction has one. The sponsor said airports with regularly scheduled commercial service would be excluded and described the proposal as modeled on an arrangement in Moultrie. A member asked about local budget costs and whether scheduled commercial service at Athens Airport would remove the requirement. The sponsor confirmed the commercial-service exclusion but had no cost estimate. The sponsor said many communities already reinvest aircraft tax revenue in airports, while others provide insufficient support. Asked about local-government organizations, the sponsor said ACCG opposed the proposal because it would reduce spending flexibility. A witness for the Georgia Municipal Association said that organization was still evaluating it. The committee advanced the bill by voice vote, with no count announced.
House Rules Committee, March 2, 2026
From 0:55:21 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1336 would require local governments with municipal airports to direct at least 50% of aircraft property tax revenue to airport maintenance and operations. The sponsor said airports with scheduled commercial service would be excluded. Asked about Gwinnett County's airport, the sponsor said applicability would depend on its service and certification and did not give a definite answer. The sponsor said ACCG opposed the proposal. Another member asked whether 50% was a minimum, and the sponsor confirmed that local governments could dedicate more. No decision was recorded.
Status timeline
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Clint Crowe (R, HD-118)
- Victor Anderson (R, HD-10)
- John LaHood (R, HD-175)
- James Burchett (R, HD-176)
- David Jenkins (R, HD-136)
- Chas Cannon (R, HD-172)
Topics
- property taxes
- airports
- local government finance
- aircraft taxation