Asamblea General de Georgia · Texto completo

HB 429: Ad valorem tax; exempt vehicles owned by a natural person for which a title was issued before March 1, 2013

Versión Comm Sub, la más reciente que tiene LegiScan · Última acción: 10 de marzo de 2025 · Engrossed

El texto tal como lo tiene LegiScan, leído del PDF que publica la legislatura, sin los números de línea del margen, los encabezados ni los pies de página. Aquí los saltos de línea se unen en párrafos; no se cambia ninguna palabra. El texto está en inglés.

Las palabras subrayadas son las que el proyecto de ley agrega a la ley vigente y las tachadas son las que elimina, tal como las muestra el proyecto impreso.

Copiar para un LLM, Ver en Markdown y Enviar a una IA usan la versión Markdown: este texto, seguido de los resúmenes bajo un encabezado que los identifica como nuestros. Ver texto sin formato es el texto solo.

Volver al resumen

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.