HB1336: HB1336 Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions

Under current Georgia law, local tax jurisdictions receive an apportioned valuation of aircraft from the state revenue commissioner and then assess and collect property taxes (ad valorem taxes) on that share just like other taxable property. This bill amends that law, found in O.C.G.A. § 48-5-544, to add a new requirement on how that aircraft tax money gets spent. If a local tax jurisdiction contains one or more airports, it would have to dedicate at least 50 percent of the revenue it collects from this aircraft tax to maintaining and operating those airports. The bill also adds a definition of 'airport' that points to the definition already used in O.C.G.A. § 32-9-8. The change would take effect January 1, 2027, and would apply to all taxable years starting on or after that date.

• Requires local tax jurisdictions with one or more airports to dedicate at least 50 percent of revenue from the aircraft apportionment tax to airport maintenance and operations.
• Adds a definition of 'airport' to the aircraft taxation law, borrowing the meaning already used elsewhere in Georgia law (O.C.G.A. § 32-9-8).
• Keeps the existing requirement that local tax jurisdictions assess and tax their apportioned share of aircraft the same way they tax other property.
• Sets the new spending requirement to take effect January 1, 2027, applying to all taxable years beginning on or after that date.

Local tax jurisdictions, such as counties and cities, that receive an apportioned valuation of aircraft from the state revenue commissioner; airports located within those jurisdictions, which would gain a guaranteed funding stream; and local governments that budget general revenue from this aircraft tax for other purposes.

Local governments that tax apportioned aircraft value and also host an airport would lose flexibility over that specific revenue, since half of it would have to go toward airport upkeep rather than other local budget priorities, potentially changing how airports statewide are funded.

• Section 1 revises O.C.G.A. § 48-5-544 to add subsection (a), defining 'airport' by reference to the definition in O.C.G.A. § 32-9-8.
• Section 1 keeps subsection (b), requiring local tax jurisdictions to assess and levy tax on their apportioned aircraft valuation like other taxable property.
• Section 1 adds 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
• aircraft taxation
• airport funding
• local government revenue