Georgia CommonsHB 274: Alternative ad valorem tax; motor vehicles; change certain definitions
Last action February 10, 2025 · House Second Readers
A Georgia House bill would broaden who counts as an 'immediate family member' for purposes of the state's alternative motor vehicle tax, adding grandparents and grandchildren to the list of relatives eligible for related tax treatment.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest LegiScan holds.
In plain language
Georgia's alternative ad valorem tax on motor vehicles, commonly known as the title tax, offers special treatment when a vehicle is transferred between immediate family members. This bill changes the legal definition of 'immediate family member' used in that law (O.C.G.A. § 48-5C-1). Under the bill, an immediate family member would mean a spouse, parent, child, sibling, grandparent, or grandchild. By adding grandparents and grandchildren to the definition, more vehicle transfers between relatives could qualify for whatever tax treatment the law provides to immediate family transfers. The bill contains no other substantive changes, and it would take effect immediately once signed by the Governor or allowed to become law without a signature.
What the bill does
- Rewrites the definition of 'immediate family member' in Georgia's alternative ad valorem (title) tax law found at O.C.G.A. § 48-5C-1.
- Expands the definition to explicitly include grandparents and grandchildren alongside spouse, parent, child, and sibling.
- Sets the effective date as immediately upon the Governor's signature or the bill becoming law without a signature.
- Repeals any existing state laws that conflict with the new definition.
Who it affects
Georgia residents who transfer vehicle titles within their families, especially grandparents and grandchildren who were not previously covered by the immediate family definition, as well as county tag offices and the Department of Revenue that administer the title tax.
Why it matters
Because Georgia's title tax law gives certain treatment to vehicle transfers between immediate family members, expanding who qualifies as immediate family could change the tax outcome when a grandparent gives or sells a car to a grandchild or vice versa.
Key provisions
- Section 1 revises paragraph (2) of O.C.G.A. § 48-5C-1 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 any conflicting laws.
From the bill
“'Immediate family member' means spouse, parent, child, sibling, grandparent, or grandchild.”
Status timeline
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Trey Kelley (R, HD-016)
- Vance Smith (R, HD-138)
- Shaw Blackmon (R, HD-146)
- Clint Crowe (R, HD-118)
- Bruce Williamson (R, HD-112)
- Charles Martin (R, HD-049)
Topics
- motor vehicle taxes
- title ad valorem tax
- family vehicle transfers
- Georgia tax law