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GA HB1336
Bill
Status
2/17/2026
Primary Sponsor
Clint Crowe
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AI Summary
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Local tax jurisdictions containing one or more airports must dedicate at least 50% of ad valorem tax revenues collected on airline aircraft apportionments to airport maintenance and operations
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Amends Code Section 48-5-544 of the Official Code of Georgia Annotated, which governs how local jurisdictions levy and collect taxes on aircraft values apportioned by the state commissioner
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Adds a definition of "airport" by reference to Code Section 32-9-8
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Effective January 1, 2027, applying to all taxable years beginning on or after that date
Legislative Description
Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions
Last Action
House Committee Favorably Reported
2/26/2026