---
title: HB 429. Ad valorem tax; exempt vehicles owned by a natural person for which a title was issued before March 1, 2013
collection: bills
id: 2025-2026/hb429
cite_as: HB 429, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb429
md_url: https://georgiacommons.org/bills/2025-2026/hb429.md
text_url: https://georgiacommons.org/bills/2025-2026/hb429/text
source_url: https://www.legis.ga.gov/legislation/70278
date: 2025-03-10
status: engrossed
corpus_version: bills-2026-09-12
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.
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omitted: votes and history
omitted_chars: 492
omitted_url: https://georgiacommons.org/bills/2025-2026/hb429.md?full=1
bill_number: HB 429
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-03-06
last_action: Senate Read and Referred
sponsors:
- David Wilkerson
- Brian Prince
- Devan Seabaugh
- Shaw Blackmon
- Michael Smith
- Bruce Williamson
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB429/2025
upstream_id: 1968181
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- vehicle taxes
- ad valorem tax exemption
- car ownership
---
# HB 429. Ad valorem tax; exempt vehicles owned by a natural person for which a title was issued before March 1, 2013
## Text
House Bill 429 (COMMITTEE SUBSTITUTE)
By: Representatives Wilkerson of the 38th, Prince of the 132nd, Seabaugh of the 34th,
Blackmon of the 146th, Smith of the 41st, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part 2 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to ad valorem taxation of motor vehicles, so as to exempt from ad
valorem taxation motor vehicles owned by a natural person for which a title was issued in
this state before March 1, 2013; to provide for related matters; to provide for an effective
date and applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 2 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,
relating to ad valorem taxation of motor vehicles, is amended by revising subsection (a) of
Code Section 48-5-471, relating to motor vehicles subject to ad valorem taxation, as follows:
"(a) Every motor vehicle owned in this state by a natural person is, except as specifically
provided in Code Section 48-5-472.1, subject to ad valorem taxation by the various tax
jurisdictions authorized to impose an ad valorem tax on property as provided in Code
Section 48-5-473; provided, however, that under no circumstances shall such ad valorem
taxation be collected more than one time per calendar year with respect to the same motor
vehicle. Every vehicle owned in this state by an entity other than a natural person is,
except as specifically provided in Code Section 48-5-472, subject to ad valorem taxation
by the various tax jurisdictions authorized to impose an ad valorem tax on property as
provided in Code Section 48-5-473; provided, however, that under no circumstances shall
such ad valorem taxation be collected more than one time per calendar year with respect
to the same motor vehicle. Taxes shall be charged against the owner of the property, if
known, and, if unknown, against the specific property itself."
SECTION 2.
Said part is further amended by adding a new Code section to read as follows:
"48-5-472.1.
Motor vehicles owned by a natural person for which a title was issued in this state before
March 1, 2013, shall constitute a separate subclassification of motor vehicles within the
motor vehicle classification of tangible property for ad valorem taxation purposes. The
procedures prescribed in this part for returning motor vehicles for ad valorem taxation,
determining the applicable rates for taxation, and collecting the ad valorem taxes imposed
on motor vehicles shall not apply to such motor vehicles. Motor vehicles owned by a
natural person for which a title was issued in this state before March 1, 2013, shall not be
returned for ad valorem taxation, shall not be taxed, and no taxes shall be collected on such
motor vehicles."
SECTION 3.
This Act shall become effective on January 1, 2027, and shall be applicable to all taxable
years beginning on or after such date.
SECTION 4.
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.
House Bill 429 would exempt Georgia motor vehicles owned by an individual from ad valorem (property) taxes if the vehicle's title was issued in the state before March 1, 2013.
### Plain-language summary
Georgia currently taxes most vehicles owned by individuals through an annual ad valorem tax, a property tax on vehicles collected by local tax jurisdictions. This bill changes that for older vehicles.
It amends Georgia's motor vehicle tax law (O.C.G.A. § 48-5-471) and adds a new section (O.C.G.A. § 48-5-472.1) creating a separate category for vehicles owned by a natural person (an individual, not a company) whose title was issued in Georgia before March 1, 2013. Vehicles in this new category would not be returned for taxation, would not be taxed, and no taxes would be collected on them going forward. The change would take effect January 1, 2027, applying to taxable years beginning on or after that date.
### What it does
- Creates a new legal subclassification of motor vehicles for individually owned vehicles titled in Georgia before March 1, 2013.
- Exempts those vehicles entirely from ad valorem (property) taxation: they cannot be taxed or required to be returned for tax assessment.
- Leaves the existing ad valorem tax rules in place for vehicles owned by businesses or other entities, and for individually owned vehicles titled on or after March 1, 2013.
- Sets the exemption to take effect January 1, 2027, applying to taxable years starting on or after that date.
- Repeals any existing laws that conflict with the new exemption.
### Who it affects
Georgia residents who personally own vehicles titled in the state before March 1, 2013 would stop owing ad valorem tax on those vehicles. County and local tax jurisdictions that collect this tax, and tax assessors' offices that process vehicle returns, are also affected.
### Why it matters
Owners of older, individually titled vehicles would no longer pay the annual property tax on those vehicles starting in 2027, reducing their yearly costs. Local governments that rely on ad valorem vehicle tax revenue would collect less from this group of vehicles once the exemption takes effect.
### Key provisions
- Section 1 revises O.C.G.A. § 48-5-471(a) to note that the general ad valorem taxation rule for individually owned vehicles applies except as provided in the new Code Section 48-5-472.1.
- Section 2 adds new Code Section 48-5-472.1, creating a separate subclassification for individually owned vehicles titled in Georgia before March 1, 2013, and exempting them from being returned, taxed, or having taxes collected.
- Section 3 sets the effective date as January 1, 2027, applicable to taxable years beginning on or after that date.
- Section 4 repeals conflicting laws.
## Status
- Status: Engrossed (2025-03-06)
- Last action: Senate Read and Referred (2025-03-10)
- Sponsors: David Wilkerson, Brian Prince, Devan Seabaugh, Shaw Blackmon, Michael Smith, Bruce Williamson
- Official page: https://www.legis.ga.gov/legislation/70278
> The history, votes, and amendments (492 characters) are at https://georgiacommons.org/bills/2025-2026/hb429.md?full=1