Georgia legislation · 2025-2026 Regular Session
Georgia HB1336: Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions
Status: In committee, February 26, 2026
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.
What the bill says
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…
From the introduced text:
A BILL TO BE ENTITLED 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. H. B. 1336 LC 59 0343 (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 …