HB 1336: Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions

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.

• 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.

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.

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.

• 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.

1. 2026-02-26House Committee Favorably Reported (House)
2. 2026-02-19House Second Readers (House)
3. 2026-02-18House First Readers (House)
4. 2026-02-17House Hopper (House)

• Clint Crowe (R, HD-118)Primary sponsor
• Victor Anderson (R, HD-010)
• John LaHood (R, HD-175)
• James Burchett (R, HD-176)
• David Jenkins (R, HD-136)
• Charles Cannon (R, HD-172)

• property taxes
• airports
• local government finance
• aircraft taxation