Seamless integration of both aerial and street view images remains a significant challenge in neural scene reconstruction and rendering. Existing methods predominantly focus on single domain, limiting their applications in immersive environments, which demand extensive free view exploration with large view changes both horizontally and vertically. We introduce Horizon-GS, a novel approach built upon Gaussian Splatting techniques, tackles the unified reconstruction and rendering for aerial and street views. Our method addresses the key challenges of combining these perspectives with a new training strategy, overcoming viewpoint discrepancies to generate high-fidelity scenes. We also curated a high-quality aerial-to-ground view dataset encompassing both synthetic and real-world scene to advance further research. Experiments across diverse urban scene datasets confirms the effectiveness of our method.