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HB66 • 2025

Ad valorem tax; expand definition of rental motor vehicle

Ad valorem tax; expand definition of rental motor vehicle

Housing Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Stephens, Ron
Last action
2026-03-31
Official status
Senate Tabled
Effective date
Not listed

Plain English Breakdown

The official digest indicates the bill was tabled by the Senate on March 31, 2026. While metadata states it passed both chambers, the final status of 'Tabled' suggests uncertainty about whether this specific version became law without further action.

Expanding the definition of rental motor vehicles for tax purposes

This bill changes Georgia law to expand what counts as a rental motor vehicle when calculating title ad valorem taxes.

What This Bill Does

  • The bill amends Chapter 5C of Title 48 in the Official Code of Georgia Annotated regarding title ad valorem tax on motor vehicles.
  • It expands the definition of a rental motor vehicle with respect to this tax.

Terms To Know

Ad valorem tax
A tax based on the value of an item, such as a motor vehicle title tax in Georgia.
Rental motor vehicle
The specific type of car or truck that is rented and subject to this expanded definition for tax purposes.

Limits and Unknowns

  • The official text provided does not list the specific examples of which rental cars are now included in the new definition.
  • It is unclear if this change affects how much tax a renter pays or just who the law applies to.

Bill History

  1. 2026-03-31 Georgia General Assembly

    Senate Tabled

Official Summary Text

Ad valorem tax; expand definition of rental motor vehicle