Vehicle Taxes–Title Ad Valorem Tax (TAVT) and Annual Ad Valorem Tax

Georgia has two types of motor vehicle property taxes:

  • TAVT – Applies to most vehicles purchased March 1, 2013 or later, with a few exceptions
  • Annual Ad Valorem Tax – Applies to most vehicles purchased prior to March 1, 2013 and non-titled vehicles


Title Ad Valorem Tax (TAVT)

The current TAVT rate is 7% of the fair market value of the vehicle. 

Title Ad Valorem Tax (TAVT) became effective on March 1, 2013. TAVT is a one-time tax that is paid at the time the vehicle is titled. It replaced sales tax and annual ad valorem tax (annual motor vehicle tax) and is paid every time vehicle ownership is transferred or a new resident registers the vehicle in Georgia for the first time.

TAVT Exceptions

  • Non-titled vehicles and trailers are exempt from TAVT – but are subject to annual ad valorem tax.
  • New residents to Georgia pay TAVT at a rate of 3% (New Georgia Law effective July 1, 2019).
  • Family transfer - Form MV-16 Affidavit to Certify Immediate Family Relationship required:
    • If the vehicle is currently in the TAVT system, the family member can pay a reduced TAVT rate of .5% of the fair market value of the vehicle.

If the vehicle is currently in the annual ad valorem tax system, the family member has the option of staying under annual ad valorem OR paying full one-time TAVT.

  • Inheritance - T-20 Affidavit of Inheritance required:
    • If the vehicle is currently in the TAVT system, the family member can pay a reduced TAVT rate of .5% of the fair market value of the vehicle.

If the vehicle is currently in the annual ad valorem tax system, the family member has the option of staying under annual ad valorem OR paying full one-time TAVT.

  • Non-Resident Military - Service Member Affidavit Form PT-472NS required.
  • Some Military Veterans are exempt from TAVT (Form MV-30 Georgian’s Veteran Affidavit for Relief and Local TAVT fees and Military Documentation required):
    • Disabled Veterans compensated at 100%
    • Prisoners of War
    • Purple Heart Recipients
    • Medal of Honor Recipients
  • Public Safety-First Responders – allowed a TAVT exemption on a maximum of $50,000 fair market value combined for all vehicles he or she registers during any three-year period
    • Required documentation: MV-PSFR-TAVT Public Safety First Responder State and Local Title Ad Valorem Tax Exemption Application and award letter from the Department of Administrative Services for individual or spouse receiving payments for indemnification for death or disability
    • Applies to law enforcement officer, fireman, publicly employed emergency medical technician, or a surviving spouse of such a first responder, receiving indemnification payments from the Department of Administrative Services due to certain injuries or death occurring in the line of duty

Annual Ad Valorem Tax

Find the estimated annual ad valorem tax on vehicle not under TAVT.

Annual Ad Valorem tax applies to most vehicles not taxed under TAVT or alternative ad valorem tax. Annual Ad Valorem tax is a value tax that is assessed annually and must be paid at the time of registration. Payment of ad valorem tax is a prerequisite to receiving a tag or renewal decal. Ad valorem taxes are due each year on all vehicles whether they are operational or not, even if the tag or registration renewal is not being applied for. Taxes must be paid by the last day of your registration period (birthday) to avoid a 10% penalty. Tax amounts vary according to the current fair market value of the vehicle and the tax district in which the owner resides. Ad valorem tax receipts are distributed to the state, county, schools, and cities.

 

Check out our frequently asked questions or read the TAVT Informational Bulletin - Calculator Fair Market Value Discrepancy.