---
title: HB 273. Title ad valorem tax; motor vehicles; change certain definitions
collection: bills
id: 2025-2026/hb273
cite_as: HB 273, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb273
md_url: https://georgiacommons.org/bills/2025-2026/hb273.md
text_url: https://georgiacommons.org/bills/2025-2026/hb273/text
source_url: https://www.legis.ga.gov/legislation/69940
date: 2025-02-10
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb272.md
next: https://georgiacommons.org/bills/2025-2026/hb274.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb273.md?full=1
bill_number: HB 273
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-05
last_action: House Second Readers
sponsors:
  - Trey Kelley
  - Vance Smith
  - Shaw Blackmon
  - Clint Crowe
  - Charles Martin
  - Mark Newton
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB273/2025
upstream_id: 1958388
summaries_model: claude-sonnet-5
topic_tags:
  - title ad valorem tax
  - motor vehicles
  - car titles
  - family transfers
  - vehicle taxes
---

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

## Text

House Bill 273
By: Representatives Stephens of the 164th, Kelley of the 16th, Smith of the 138th, Blackmon
of the 146th, Crowe of the 118th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title
ad valorem tax on motor vehicles, so as to change certain definitions regarding such taxation;
to provide for an effective date; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem
tax on motor vehicles, is amended in Code Section 48-5C-1, relating to alternative ad
valorem taxation of motor vehicles and title ad valorem tax fee, by revising paragraph (2) as
follows:
"(2) 'Immediate family member' means spouse, parent, child, sibling, grandparent, or
grandchild."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A Georgia House bill would broaden the definition of 'immediate family member' used in the state's title ad valorem tax law on motor vehicles, expanding which family transfers qualify for exemptions.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2025-02-05)
- Last action: House Second Readers (2025-02-10)
- Sponsors: Trey Kelley, Vance Smith, Shaw Blackmon, Clint Crowe, Charles Martin, Mark Newton
- Official page: https://www.legis.ga.gov/legislation/69940

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb273.md?full=1