Valuation of Motor Vehicles Subject to Taxation

The Georgia Department of Revenue Commissioner is charged by law with the annual valuation of the motor vehicles subject to taxation in this state. The Motor Vehicle Title Ad Valorem Assessment Manual is prepared annually by the Georgia Department of Revenue and contains the official assessments and the assessment procedures that are used by county tax commissioners.

Newly purchased vehicles are exempt from sales and use tax and the annual Ad Valorem Tax. Instead, these vehicles will be subject to a new, one-time Title Ad Valorem Tax that is based on the value of the vehicle. Additional license plate or mailing fees may also apply.


  • Contact the vehicle owner’s County Tag Office for questions about paying motor vehicle Ad Valorem Taxes, registration and titles.
  • Call the Taxpayer Services Division Help Desk, 1-877-423-6711, for questions about Ad Valorem Tax that can be deducted on your income tax return.
  • Question? Email the Department with a motor vehicle question