--- title: HB 274. Alternative ad valorem tax; motor vehicles; change certain definitions collection: bills id: 2025-2026/hb274 cite_as: HB 274, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb274 md_url: https://georgiacommons.org/bills/2025-2026/hb274.md text_url: https://georgiacommons.org/bills/2025-2026/hb274/text source_url: https://www.legis.ga.gov/legislation/69941 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/hb273.md next: https://georgiacommons.org/bills/2025-2026/hb275.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb274.md?full=1 bill_number: HB 274 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 - Bruce Williamson - Charles Martin text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB274/2025 upstream_id: 1958340 summaries_model: claude-sonnet-5 topic_tags: - motor vehicle taxes - title ad valorem tax - family vehicle transfers - Georgia tax law --- # HB 274. Alternative ad valorem tax; motor vehicles; change certain definitions ## Text House Bill 274 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 alternative 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 alternative ad valorem tax on motor vehicles, is amended in Code Section 48-5C-1, relating to definitions, exemption from taxation, allocation and disbursement of proceeds, fair market value of vehicle appealable, and report, 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 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. ### Plain-language summary 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 it 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. ## Status - Status: Introduced (2025-02-05) - Last action: House Second Readers (2025-02-10) - Sponsors: Trey Kelley, Vance Smith, Shaw Blackmon, Clint Crowe, Bruce Williamson, Charles Martin - Official page: https://www.legis.ga.gov/legislation/69941 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb274.md?full=1