summary
Introduced
02/05/2025
02/05/2025
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to alternative ad valorem tax on motor vehicles, so as to change certain definitions regarding such taxation; to provide for an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends the definition of "immediate family member" in Georgia's alternative ad valorem tax law for motor vehicles. Specifically, the bill expands the definition to explicitly include spouse, parent, child, sibling, grandparent, and grandchild. Ad valorem tax is a type of tax calculated based on the assessed value of an asset, in this case motor vehicles. The change appears to clarify and broaden the existing definition of immediate family, which could potentially impact how certain tax-related provisions or exemptions are applied when transferring or registering motor vehicles among family members. The bill will become effective upon approval by the Governor or when it automatically becomes law, and it repeals any conflicting existing laws.
Committee Categories
Budget and Finance
Sponsors (6)
Shaw Blackmon (R)*,
Clint Crowe (R)*,
Trey Kelley (R)*,
Chuck Martin (R)*,
Vance Smith (R)*,
Bruce Williamson (R)*,
Last Action
House Second Readers (on 02/10/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/69941 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/231481 |
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