HB273: HB273 Title ad valorem tax; motor vehicles; change certain definitions

Georgia charges a title ad valorem tax (TAVT) when a vehicle changes ownership, but transfers between certain family members can qualify for different tax treatment under Chapter 5C of Title 48 of the Official Code of Georgia Annotated. That law defines who counts as an 'immediate family member' for this purpose. This bill rewrites that definition in O.C.G.A. § 48-5C-1 to include spouse, parent, child, sibling, grandparent, or grandchild. Previously the definition covered a narrower set of relatives (spouse, parent, child, and sibling); this bill adds grandparents and grandchildren to that list. The bill would take effect immediately upon the Governor's signature or upon becoming law without the Governor's signature, and it repeals any conflicting laws.

• Rewrites the definition of 'immediate family member' in Georgia's title ad valorem tax law on motor vehicles (O.C.G.A. § 48-5C-1).
• Adds grandparents and grandchildren to the list of relatives covered by the definition, alongside spouse, parent, child, and sibling.
• Sets the effective date as the moment the Governor signs the bill or it otherwise becomes law without a signature.
• Repeals any existing laws that conflict with this new definition.

Georgia vehicle owners who transfer titles to or from family members, particularly grandparents and grandchildren who were not previously covered by the 'immediate family member' definition used in calculating the title ad valorem tax on motor vehicles.

Because Georgia's title ad valorem tax treats transfers between immediate family members differently, expanding the definition to include grandparents and grandchildren could change the tax outcome when a vehicle title passes between those relatives, affecting how much some Georgians pay when transferring a car within the family.

• Section 1 amends O.C.G.A. § 48-5C-1, paragraph (2), to redefine 'immediate family member' as spouse, parent, child, sibling, grandparent, or grandchild.
• Section 2 makes the Act effective immediately upon the Governor's approval or upon becoming law without approval.
• Section 3 repeals all laws and parts of laws that conflict with the Act.

1. 2025-02-10House Second Readers (House)
2. 2025-02-06House First Readers (House)
3. 2025-02-05House Hopper (House)

• Trey Kelley (R, HD-016)Primary sponsor
• Vance Smith (R, HD-138)
• Shaw Blackmon (R, HD-146)
• Clint Crowe (R, HD-118)
• Charles Martin (R, HD-049)
• Mark Newton (R, HD-127)

• title ad valorem tax
• motor vehicles
• vehicle title transfers
• family tax exemptions