| HB 0080 |
Neutral | Changes to Vehicle Tax Reform |
Rice, Tom 95th |
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2/14/2013 |
Senate - Senate Read and Referred |
W&M |
FIN |
- |
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This legislation is a substantial revision of the new state and local title ad valorem tax (TAVT) system. Among other things, the bill changes how fair market value is determined; exempts commercial trucks (IRP vehicles) used for moving products interstate from the new system and continues them under the apportioned ad valorem tax; changes registration procedures; changes numerous items regarding dealers who directly finance sales; changes numerous items regarding leases; and provides for new criminal penalties.
Please have your finance officials and tax commissioner review the proposed changes and provide feedback to Clint Mueller at ACCG. Click here for a summary of the proposed changes. |
| HB 0250 |
Support | Energy Excise Tax Revisions |
Rice, Tom 95th |
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5/6/2013 |
House - Effective Date |
W&M |
FIN |
- |
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| This legislation makes administrative changes to the implementation, collection and distribution of the energy excise tax.
Click here for a complete review of the bill. |
| HB 0463 |
Neutral | Tax Commissioner Discretion on Used Vehicle Values and New Process for Taxing IRP Trucks |
Rice, Tom 95th |
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4/10/2013 |
House Date Signed by Governor |
MotV |
FIN |
- |
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This legislation allows the tax commissioner some discretion when valuing a used vehicle that sells for less than the value in the Department of Revenue Assessment Manual. Upon the request of the vehicle owner and supporting documentation, the tax commissioner could consider mileage, condition, the bill of sale and values from a reputable pricing guide to determine a value that more closely reflects the current condition of the vehicle. This discretion may help address the taxpayers concerns with the DOR value and prevent the owner from making an appeal to the Board of Assessors. This legislation changes the way interstate commercial trucks that register under the International Registration Program (IRP) are taxed by the local governments. Currently they are required to pay a proration of the ad valorem taxes due based upon the percent of total miles driven in Georgia. Under the new system they will pay a local alternative ad valorem tax based upon a proration of miles driven in Georgia to the Department of Revenue (DOR). The DOR will then distribute the local revenues back to the counties, schools and cities based upon their pro rata share of total ad valorem taxes collected statewide. The industry estimates that the new system will increase local revenues from $9 million to just under $17 million per year. IRP truck owners will also be authorized to pay the local ad valorem taxes due on their trailers to DOR or the county. Any local trailer taxes collected by DOR will be distributed back to the local governments where the trailers are domiciled.
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| HB 0575 |
Neutral | Peachtree Corners, City of; city's ability to enter into agreements with other governmental parties; change certain provisions |
Rice, Tom 95th |
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5/6/2013 |
House - Effective Date |
IGC |
SLGO |
- |
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| HB 0620 |
Neutral | Peachtree Corners, City of; Redevelopment Powers Law; provide for referendum |
Rice, Tom 95th |
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5/6/2013 |
House - Effective Date |
IGC |
SLGO |
- |
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| HB 0671 |
Watch | First Offense DUI - Interlock Device Required |
Rice, Tom 95th |
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2/26/2014 |
House Committee Favorably Reported By Substitute |
JudyNC |
- | - |
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| HB 0729 |
Negotiating | Title Ad Valorem Tax (TAVT) Reforms |
Rice, Tom 95th |
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4/16/2014 |
House Date Signed by Governor |
W&M |
FIN |
- |
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| This bill makes substantial revisions to state and local title ad valorem tax. These revisions include: - Establishes the trade-in value of a used vehicle at the department of revenue book value to prevent inflating trade-ins to reduce TAVT;
- Defines the taxable value of a kit car;
- Clarifies when a tax commissioner may deviate from the defined taxable value;
- Provides for a new trade-in credit for leased vehicles;
- Requires the Department of Revenue to promulgate a standardized bill of sale;
- Requires used vehicle dealers to file the title work and TAVT on behalf of their customer;
- Specifies a county administrative fee of 1% on TAVT collected for cities and the school system;
- Increases the penalty for failing to title and register a vehicle from a misdemeanor to a misdemeanor of a high and aggravated nature;
- Authorizes the transfer of a vehicle through a divorce decree or court order to be treated as a family transfer;
- Clarifies that a motor vehicle dealer can apply for a refund on behalf of a purchaser and must pay the refund to the purchaser within 10 days of receipt;
- Extends the expiration date of a temporary tag to 45 days and authorizes a 30 day extension when a title is delayed due to the failure of a security interest or line holder to timely release the security interest or lien;
- Clarifies electronic title registrations must be filed with the county instead of the Department of Revenue
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