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Bill would require 50% of aircraft ad valorem taxes be dedicated to local general aviation airports
Summary
A subcommittee advanced a bill requiring jurisdictions that collect ad valorem taxes on aircraft to dedicate at least 50% of that revenue to maintenance and operations of a local general aviation airport (excluding airports with scheduled commercial service). No statewide fiscal estimate was provided; proponents said many communities already dedicate funds locally.
A Georgia subcommittee advanced a bill that would require jurisdictions that collect ad valorem taxes on aircraft to dedicate at least 50% of those revenues to the maintenance and operation of a local general aviation airport, if one exists in the jurisdiction.
The sponsor (speaker S13) said the proposal was modeled after a successful arrangement in Moultrie, Georgia, and that the bill intentionally excludes airports with scheduled commercial service. "The definition of airports in this code section does exclude airports that have a regular scheduled, commercial service," the sponsor said.
Members asked about the fiscal impact to local budgets and whether organizations such as the Georgia Municipal Association (GMA) or ACCG had weighed in. The sponsor said ACCG was present and that some communities already dedicate a significant portion of aircraft tax revenue to airports, but that a statewide cost estimate was not available during the hearing.
Following discussion, the committee moved and seconded passage of the measure by voice vote and adjourned. The transcript records voice votes and questions about local budget impacts but no roll-call tally or detailed fiscal analysis in the committee hearing.
Proponents said dedicating revenue to the airports that generate it would help ensure continued local investment in general aviation facilities; opponents or skeptics asked for more data on local budget consequences and possible effects on local flexibility.
