WeVote
Log In

Bill

Bill

HB 274

Alternative ad valorem tax; motor vehicles; change certain definitions

2025-2026 Regular Session Introduced by Shaw Blackmon and 5 co-sponsors

House Bill 274 updates the definition of "immediate family member" for motor vehicle tax exemptions in Georgia, impacting eligibility for tax benefits and administration.

House Second Readers
#motorvehiclesandtraffic #revenueandtaxation
0
WeVote Research Nonpartisan
Bill Summary · HB 274

Summary of House Bill 274

Bill Information

  • Bill Number: HB 274
  • Title: Alternative ad valorem tax; motor vehicles; change certain definitions
  • Status: House Second Readers
  • Introduced: February 05, 2025
  • Classification: Bill

Purpose and Intent

House Bill 274 aims to amend the existing laws regarding the alternative ad valorem tax on motor vehicles in Georgia. The primary focus of this bill is to update and clarify specific definitions within the legislation, particularly concerning the term "immediate family member."

Key Provisions

The bill proposes the following changes:

  1. Definition Revision:
    • The bill revises the definition of "immediate family member" in Code Section 48-5C-1. The updated definition includes:
      • Spouse
      • Parent
      • Child
      • Sibling
      • Grandparent
      • Grandchild

This change is significant as it may impact the eligibility for certain tax exemptions or benefits related to the alternative ad valorem tax on motor vehicles.

  1. Effective Date:

    • The Act will become effective upon approval by the Governor or automatically upon becoming law without such approval.

  2. Repeal of Conflicting Laws:

    • The bill includes a provision to repeal any laws or parts of laws that conflict with this new legislation.

Impact

  • Who is Affected:

    • The revision of the definition of "immediate family member" may affect individuals seeking tax exemptions or benefits related to motor vehicles. This could include family members who are involved in the transfer or ownership of vehicles.

  • Tax Administration:

    • The changes may also impact how tax authorities administer the alternative ad valorem tax, particularly in cases where family relationships are relevant to tax exemptions.

Legislative Timeline

  • February 5, 2025: Bill introduced and placed in the House Hopper.
  • February 6, 2025: Bill read for the first time in the House.
  • February 10, 2025: Bill read for the second time in the House.

Conclusion

House Bill 274 seeks to clarify the definition of "immediate family member" in relation to the alternative ad valorem tax on motor vehicles in Georgia. By updating this definition, the bill aims to streamline tax processes and ensure that family relationships are appropriately recognized in tax-related matters. The bill is currently under consideration in the House and awaits further legislative action.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.