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GA HB297

GA HB297
Ad valorem tax; define multipurpose off-highway vehicle; provisions


summary

Introduced
02/05/2025
In Committee
03/25/2025
Crossed Over
03/04/2025
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to definitions relative to motor vehicles and traffic, so as to revise the definition of "multipurpose off-highway vehicle"; to amend Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and motor homes, so as to define "multipurpose off-highway vehicle" and subclassify such vehicles for ad valorem taxation purposes; to provide that such vehicles shall not be returned or taxed for ad valorem taxation purposes; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

AI Summary

This bill revises the definition of "multipurpose off-highway vehicle" (MOHV) in Georgia law, providing a more detailed and specific characterization of these vehicles. The bill defines an MOHV as a self-propelled motorized vehicle primarily designed for off-highway use, with specific requirements including the ability to transport people or cargo, operating speed between 25-65 miles per hour, width of 80 inches or less, four or more wheels, a steering wheel, a non-straddle seat, a gross vehicle weight under 4,000 pounds, and a minimum cargo capacity of 350 pounds. Importantly, the bill explicitly excludes all-terrain vehicles, low-speed vehicles, passenger cars, and personal transportation vehicles from this definition. Additionally, the bill creates a new classification for MOHVs for ad valorem (property) tax purposes and, starting January 1, 2026, exempts these vehicles from being returned for or subject to ad valorem taxation. This change means that owners of MOHVs will no longer need to report these vehicles for property tax assessment, potentially providing a financial benefit to MOHV owners.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Senate Read Second Time (on 03/27/2025)

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