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House · Engrossed · 2025-2026 Regular Session

HB 964: Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments

Last action March 31, 2026 · Senate Tabled

A Georgia Senate committee substitute for HB 964 would exempt nonprofit fire departments' vehicles and supplies from the state and local title tax and sales tax when used for county or city fire protection and emergency response.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 Comm Sub version, the latest the General Assembly's website lists.

In plain language

Under current Georgia law, motor vehicles are generally subject to the state and local title ad valorem tax fee (a one-time tax paid when a vehicle is titled), and there is no clear sales tax exemption for equipment bought by nonprofit fire-service organizations. This bill changes that for a specific group: nonprofit organizations recognized as tax-exempt under Section 501(c)(3) of the federal tax code that provide fire protection or emergency services for a county, city, or other local government under Georgia's general and emergency powers laws (O.C.G.A. §§ 25-3-1 and 25-3-2). The bill exempts vehicles owned or leased by these organizations from the title ad valorem tax fee when the vehicles are used substantially for that fire and emergency service work. It also creates a sales and use tax exemption for tangible personal property (physical goods and equipment) sold to these organizations for the same purpose. A separate section also tweaks the definition of 'alternative nicotine product dealer' in the tobacco and vaping tax law, removing the requirement that the dealer be physically located in Georgia, so the definition now covers anyone selling to a consumer in the state regardless of where the seller is located.

What the bill does

  • Exempts motor vehicles owned or leased by 501(c)(3) nonprofit organizations from the state and local title ad valorem tax fee when the vehicles are used substantially for fire protection or emergency services for a local government.
  • Creates a sales and use tax exemption for tangible personal property sold to those same nonprofit organizations for use in providing fire protection or emergency services for a county, city, or other political subdivision.
  • Removes the requirement that an 'alternative nicotine product dealer' be physically located within Georgia, so the tobacco and vaping tax law now covers any seller reaching a Georgia consumer.
  • Repeals any existing laws that conflict with these changes.

Who it affects

Nonprofit organizations that provide fire protection or emergency services under contract or arrangement with counties and cities, local governments that rely on these nonprofit fire services, sellers of vehicles and equipment to those organizations, and out-of-state or online sellers of alternative nicotine and vaping products who reach Georgia consumers.

Why it matters

Nonprofit fire departments and similar emergency service organizations serving local governments would save money on vehicle titling fees and on purchases of equipment and supplies, potentially lowering their operating costs. The vaping law change would extend Georgia's dealer definition and tax obligations to out-of-state sellers who were not clearly covered before.

Key provisions

  • Section 1 amends O.C.G.A. § 48-5C-1 to add a new exemption so vehicles owned or leased by 501(c)(3) organizations used substantially for county or city fire and emergency powers are not subject to the state and local title ad valorem tax fee.
  • Section 2 amends O.C.G.A. § 48-8-3 to fill a previously 'reserved' exemption slot with a sales and use tax exemption for goods sold to those same nonprofit fire and emergency service organizations.
  • Section 3 amends O.C.G.A. § 48-11-1's definition of 'alternative nicotine product dealer' by deleting the requirement that the dealer be located within Georgia's borders.
  • Section 4 repeals any conflicting laws.

From the bill

“Motor vehicles owned or leased by or to an organization that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and used substantially in the exercise of the general and emergency powers enumerated in Code Sections 25-3-1 and 25-3-2 for a county, city, or other political subdivision shall not be subject to the state and local title ad valorem tax fees”

This is the new exemption from the title ad valorem tax fee for nonprofit fire and emergency service vehicles.

Discussed in meetings (16)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. House Ways & Means Committee, February 11, 2026

    From 0:11:40 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said HB 964 would remove vehicle ad valorem taxes and equipment sales taxes for independent fire-service contractors, commonly called volunteer fire departments. The sponsor said this would treat them like local-government fire departments because both perform the same public-safety mission. There were no questions. The committee approved the bill by voice vote and sent it to Rules.

  2. House Rules Committee, February 17, 2026

    From 0:33:18 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 667

    Summary by Georgia Commons: The sponsor said the bill would give independently contracted local fire departments the same vehicle ad valorem tax and equipment sales tax treatment as local government fire departments, provided the contracted departments perform fire protection and safety work. No questions or decision followed.

  3. House Rules Committee, February 18, 2026

    From 0:37:18 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The committee placed HB 964 on the day's floor calendar without stated opposition. There was no discussion of its contents.

  4. House floor session, February 18, 2026 (legislative day 20)

    From 1:13:35 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 679

    Summary by Georgia Commons: The sponsor said HB 964 would give independently contracted fire departments the same vehicle and equipment tax exemptions as local government fire departments. The sponsor said most independently contracted departments are volunteer departments and perform the same public service. One member supported the measure as a way to help local governments use money more effectively and protect homeowners. A second member asked about the financial effect on local districts. The sponsor did not provide a dollar estimate, instead explaining that qualifying vehicle purchases would have no tax and that the bill would treat both types of department alike. The House adopted the committee substitute without objection and passed the bill 164 to 4.

  5. Senate Finance Committee, March 16, 2026

    From 0:29:31 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said HB 964 would give independently contracted fire departments, commonly volunteer departments, the same vehicle and equipment tax exemptions as city and county fire departments. The sponsor said both types perform the same public service and reported no concerns from the Department of Revenue, county and municipal associations, or the volunteer fire association. One committee member supported equal treatment and said the savings could help rural volunteer departments obtain lifesaving equipment. Another member asked about a separate provision concerning nicotine-product dealers. The sponsor described it as a registration correction intended to treat out-of-state and in-state vendors equally for home sales. The committee unanimously approved the bill.

  6. Senate Rules Committee, March 19, 2026

    From 0:32:38 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said local government fire departments receive vehicle and equipment tax exemptions that independently contracted departments, mostly volunteer departments, do not receive. The sponsor said the bill would give both groups the same treatment for ad valorem and sales taxes on fire vehicles and equipment. No substantive questions or scheduling decision followed.

  7. Senate Rules Committee, March 20, 2026

    From 0:41:16 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: During the consideration-list review, the chair asked whether another member had already covered the bill and received confirmation. No explanation of its provisions or calendar decision followed.

  8. Senate Rules Committee, March 23, 2026

    From 0:20:39 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said HB 964 would give volunteer fire departments and local government fire departments the same treatment for sales and property-related taxes. No questions or vote followed.

  9. Senate Rules Committee, March 25, 2026

    From 0:27:14 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The presenter said HB 964 would give volunteer fire departments the same treatment as local fire departments for property and sales taxes on equipment and vehicles. No questions were asked, and no action on the bill was shown.

  10. Senate Rules Committee, March 30, 2026

    From 1:11:38 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: A member selected HB 964 for the floor calendar. No substantive explanation or debate followed. The committee unanimously approved the calendar containing it.

  11. Senate floor session, March 31, 2026 (legislative day 39, part 1)

    From 1:31:03 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

    Summary by Georgia Commons: The majority leader included HB 964 in a request to prevent floor amendments to ten bills. The clerk described an exemption from the state and local vehicle title tax for certain vehicles used to provide local government fire protection. After an objection, the Senate approved the group motion 33-15. No substantive debate or final passage occurred.

Status timeline

  1. 2026-03-31Senate Tabled (Senate)
  2. 2026-03-31Senate Engrossed (Senate)
  3. 2026-03-19Senate Read Second Time (Senate)
  4. 2026-03-18Senate Committee Favorably Reported By Substitute (Senate)
  5. 2026-02-19Senate Read and Referred (Senate)
  6. 2026-02-18House Passed/Adopted By Substitute (House)
  7. 2026-02-18House Third Readers (House)
  8. 2026-02-11House Committee Favorably Reported By Substitute (House)
Show full history (11 actions)
  1. 2026-01-16House Second Readers (House)
  2. 2026-01-15House First Readers (House)
  3. 2026-01-14House Hopper (House)

Sponsors

  • Chas Cannon (R, HD-172)Primary sponsor
  • Johnny Chastain (R, HD-7)
  • Lauren McDonald III (R, HD-26)
  • Al Williams (D, HD-168)
  • Eddie Lumsden (R, HD-12)
  • Bill Hitchens (R, HD-161)
  • John Albers (R, SD-56)

Votes

  1. PassedHouse voteFebruary 18, 2026

    164 yea, 4 nay (3 not voting, 6 excused)

    PASSAGE: House Vote #526

  2. PassedSenate voteMarch 31, 2026

    33 yea, 15 nay (2 not voting, 4 excused)

    MOTION TO ENGROSS: HB 52, HB 248, HB 963, HB 964, HB 1001, HB 1077, HB 1116, HB 1129, HB 1132, HB 1209: Senate Vote #876

  3. PassedSenate voteMarch 31, 2026

    39 yea, 10 nay (2 not voting, 3 excused)

    MOTION TO TABLE REMAINING LEGISLATION ON THE RULES CALENDAR: Senate Vote #912

Topics

  • fire departments
  • vehicle taxes
  • sales tax exemptions
  • vaping and tobacco taxes
  • local government funding

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