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HB 327, TAVT Changes - Welcome to GA, Leased Cars, Classic Cars, and Transfer of Title

Municipal Impact Position Contact
Evaluating Joel Wiggins, (678) 686-6270

Last Updated: 2/11/2017
Subject Area: Taxation |
Resources: bill text
HB 327 would amend the existing TAVT law to address several issues that have been pointed out since the State changed the way that motor vehicles were taxed in 2013. HB 327 changes the language on used car sales, by adding a section to apply to unlicensed dealers of used cars and addressing the taxable base of leased vehicles. 

HB 327 also addressed the "Welcome to Georgia" section of the statute, which applies to new residents that title their vehicle in GA. Currently such residents pay the full TAVT taxable amount on the Fair Market Value of their vehicle, whereas HB 327 would levy a $350 fee to the state and to the local governments for vehicles 3 years or newer, and a $250 fee to the state and local governments for a vehicle that is more than 3 model years old.

HB 327 also adds cars with a model year before 1962 to the "classic cars" category and allows them to be taxed at 50% of their Fair Market Value. HB 327 gives the revenue commissioner the authority to generate a form for the application of title for such vehicles.    

HB 327 also adds a transfer of title from an LLC, partnership, or company to owner of said organization to the list of transfers that are not liable to incur TAVT fees. The transfer of title under a divorce decree or court order are also addressed, and allow the the new owner to either stay under the old Ad Valorem system or not incur TAVT costs, whichever system of taxation is pertinent to the transfer.

Lastly, HB 327 provides for the refund of TAVT from the state, in the case that a refund is issued by the dealer to the consumer.                                    


2/15/2017 - Assigned To House Committee


Rep. Jay Powell
District 171
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