HB 274: Alternative ad valorem tax; motor vehicles; change certain definitions

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.

• 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.

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.

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.

• 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.

1. 2025-02-10House Second Readers (Cámara de Representantes)
2. 2025-02-06House First Readers (Cámara de Representantes)
3. 2025-02-05House Hopper (Cámara de Representantes)

• Trey Kelley (R, HD-016)Patrocinador principal
• 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)

• motor vehicle taxes
• title ad valorem tax
• family vehicle transfers
• Georgia tax law