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Panel advances bill to dedicate at least half of local aircraft ad valorem tax to general aviation airports

February 26, 2026 | 2026 Legislature Georgia, Georgia


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Panel advances bill to dedicate at least half of local aircraft ad valorem tax to general aviation airports
A presenter described a bill that would require local jurisdictions that collect ad valorem tax on aircraft to dedicate at least 50% of those revenues to maintenance and operations of a local general aviation airport in the jurisdiction, excluding airports that have scheduled commercial service (per FAA certification). The presenter said the proposal was modeled on a successful local transaction in Moultrie and that some counties already dedicate a substantial share of revenues to airports.

Why it matters: The change would formalize a revenue stream for smaller general aviation airports, potentially increasing investment in maintenance and operations while reducing jurisdictions' unconstrained use of those receipts.

What was said: Members asked whether the Georgia Municipal Association or ACCG had weighed in; the presenter said ACCG had reservations because the change would reduce some local budget flexibility. Questions also focused on fiscal impact and how scheduled commercial service would change eligibility.

Outcome: Committee members moved and passed the item by voice and adjourned the subcommittee.

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