---
title: HB 1336. Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions
collection: bills
id: 2025-2026/hb1336
cite_as: HB 1336, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1336
md_url: https://georgiacommons.org/bills/2025-2026/hb1336.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1336/text
source_url: https://www.legis.ga.gov/legislation/73273
date: 2026-02-26
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 185
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1336.md?full=1
bill_number: HB 1336
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-17
last_action: House Committee Favorably Reported
sponsors:
- Clint Crowe
- Victor Anderson
- John LaHood
- James Burchett
- David Jenkins
- Charles Cannon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1336/2025
upstream_id: 2118548
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- airports
- local government finance
- aircraft taxation
---
# HB 1336. Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions
## Text
House Bill 1336
By: Representatives Crowe of the 118th, Anderson of the 10th, LaHood of the 175th, Burchett
of the 176th, Jenkins of the 136th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Article 12 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,
relating to ad valorem taxation of airline companies, so as to require that at least 50 percent
of revenues collected from a local tax jurisdiction's levy of ad valorem taxes on such tax
jurisdiction's apportionment of aircraft by the commissioner be dedicated to the maintenance
and operations of airports within the tax jurisdiction; to provide for a definition; to provide
for an effective date and applicability; to provide for related matters; to repeal conflicting
laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 12 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
valorem taxation of airline companies, is amended by revising Code Section 48-5-544,
relating to levy and collection of tax upon apportioned valuation of aircraft by local tax
jurisdictions, as follows:
"48-5-544.
(a) As used in this Code section, the term 'airport' shall have the same meaning as set forth
in Code Section 32-9-8.
(b) Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by
the commissioner shall assess its apportionment of aircraft and shall levy and collect a tax
thereupon as it does upon other property subject to taxation in that such jurisdiction.
(c) 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."
SECTION 2.
This Act shall become effective on January 1, 2027, and shall be applicable to all taxable
years beginning on or after such date.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
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.
### Plain-language summary
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 it 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.
## Status
- Status: Introduced (2026-02-17)
- Last action: House Committee Favorably Reported (2026-02-26)
- Sponsors: Clint Crowe, Victor Anderson, John LaHood, James Burchett, David Jenkins, Charles Cannon
- Official page: https://www.legis.ga.gov/legislation/73273
> The history, votes, and amendments (185 characters) are at https://georgiacommons.org/bills/2025-2026/hb1336.md?full=1