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Bill > HB964


GA HB964

GA HB964
Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments


summary

Introduced
01/14/2026
In Committee
02/19/2026
Crossed Over
02/18/2026
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt from the state and local title ad valorem tax fee certain motor vehicles used in the provision of fire protection services for local governments; to exempt from sales and use taxes sales of tangible personal property used in the provision of fire protection services for local governments; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill exempts certain motor vehicles used by fire protection organizations from state and local title ad valorem tax fees, which are taxes paid when registering a vehicle's title. It also exempts sales of tangible personal property to these organizations, provided the property is used for fire protection services for local governments and the organization is recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code, a designation for charitable and other non-profit entities. This aims to reduce the financial burden on these essential public service providers.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Senate Read and Referred (on 02/19/2026)

bill text


bill summary

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bill summary

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