Georgia House Bill HB1336

Georgia 2025-2026 Regular Session

• Introduced: 2/17/26
• Report Pass: 2/26/26

Caption

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

Summary

HB 1336 amends Georgia’s law governing ad valorem taxation of airline companies and apportioned aircraft values. Under current law, local tax jurisdictions levy and collect property taxes on their apportioned share of aircraft value as determined by the commissioner. This bill adds a new requirement that, when a local jurisdiction collects those aircraft-tax revenues and contains one or more airports, at least 50 percent of the revenue must be dedicated to the maintenance and operations of airports within that jurisdiction. The bill also defines “airport” by reference to existing state law and sets an effective date of January 1, 2027, applying to taxable years beginning on or after that date. In practical terms, the measure creates a restricted-use funding stream from aircraft ad valorem tax collections for airport-related expenses in jurisdictions that host airports, while leaving the underlying tax assessment and collection framework in place.

Impact

HB 1336 would directly affect Title 48, Chapter 5, Article 12 of the Official Code of Georgia Annotated by modifying Code Section 48-5-544. It does not change how aircraft are valued or taxed, but it does impose a new earmark on a portion of the revenues collected by local tax jurisdictions with airports. Local governments in those jurisdictions would need to track and allocate at least half of the aircraft-tax proceeds to airport maintenance and operations, which could affect general fund flexibility and airport funding practices.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the bill appears to be framed as a targeted infrastructure and revenue-allocation measure rather than a broadly controversial tax change. The sponsorship by multiple representatives suggests some level of legislative support, and the bill’s structure indicates an effort to direct existing tax revenue toward airport needs without raising the tax itself. No contrary viewpoints are documented in the supplied record.

Contention

The main point of potential contention is the mandated dedication of at least 50 percent of aircraft-tax revenues to airport maintenance and operations. Supporters would likely view this as a way to ensure that jurisdictions hosting airports receive reinvestment in airport infrastructure, while opponents could argue that it restricts local budget discretion and diverts revenue that might otherwise support other county or municipal priorities. Another possible issue is administrative compliance, since local jurisdictions would need to segregate and account for the earmarked funds beginning in 2027.