HB 273: Title ad valorem tax; motor vehicles; change certain definitions

Georgia's title ad valorem tax (O.C.G.A. § 48-5C-1) is a one-time tax paid when a vehicle's title changes hands, and the law gives special treatment to transfers between immediate family members. This bill rewrites the definition of 'immediate family member' within that law. Under the change, 'immediate family member' would mean spouse, parent, child, sibling, grandparent, or grandchild. The bill does not alter the tax rate or any other part of the title ad valorem tax system, only this one definition. It 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 (O.C.G.A. § 48-5C-1) to include spouse, parent, child, sibling, grandparent, or grandchild.
• Applies this broadened definition specifically to the section governing alternative ad valorem taxation of motor vehicles and the title ad valorem tax fee.
• Sets the effective date as immediately upon the Governor's signature or upon the bill becoming law without signature.
• Repeals any existing state laws that conflict with the new definition.

Georgia vehicle owners who transfer car titles to relatives, including spouses, parents, children, siblings, grandparents, and grandchildren, as well as county tag offices and tax officials who apply the title ad valorem tax during family vehicle transfers.

Whether a relative counts as an 'immediate family member' can affect how a vehicle title transfer is taxed under Georgia's title ad valorem tax system. Adding siblings, grandparents, and grandchildren to the definition means more family transfers could qualify for the treatment reserved for immediate family under this law.

• Section 1 amends O.C.G.A. § 48-5C-1(2) so that 'immediate family member' means 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 any conflicting state laws.

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
• car titles
• family transfers
• vehicle taxes