Bill
Bill > HB429
GA HB429
Ad valorem tax; exempt vehicles owned by a natural person for which a title was issued before March 1, 2013
summary
Introduced
02/12/2025
02/12/2025
In Committee
03/10/2025
03/10/2025
Crossed Over
03/06/2025
03/06/2025
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Part 2 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles, so as to exempt from ad valorem taxation motor vehicles owned by a natural person for which a title was issued in this state before March 1, 2013; 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 amends Georgia's ad valorem tax (property tax) laws to create a specific exemption for motor vehicles owned by individuals that were originally titled in Georgia before March 1, 2013. Under the new legislation, these older vehicles will be classified as a separate subcategory of motor vehicles and will be completely exempt from ad valorem taxation. Currently, most motor vehicles owned by individuals are subject to annual property tax, but this bill eliminates that requirement for vehicles with titles issued prior to the specified date. The bill will become effective on January 1, 2027, and will apply to all taxable years beginning on or after that date, meaning vehicle owners with older titled vehicles will no longer need to pay annual property taxes on those specific vehicles. This exemption applies only to vehicles owned by natural persons (individual people) and not to vehicles owned by businesses or other entities.
Committee Categories
Budget and Finance
Sponsors (6)
Shaw Blackmon (R)*,
Brian Prince (D)*,
Devan Seabaugh (R)*,
Michael Smith (D)*,
David Wilkerson (D)*,
Bruce Williamson (R)*,
Last Action
Senate Read and Referred (on 03/10/2025)
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/70278 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/235602 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/234986 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/232308 |
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