This legislation expands the statewide homestead exemption for 100% disabled veterans by including veterans that may be less than 100% disabled but are compensated by the Veterans Administration at the 100% level due to the individual's unemployability because of their disability.  This change will also apply to the exemption from vehicle ad valorem tax for a disabled veterans and the vehicle exemption is expanded to include an unmarried surviving spouse or minor child in the event of the death of the disabled veteran.  According to the tax commissioner's association, this bill should have little to no fiscal impact on the county governments.

 This bill makes numerous changes to the TAVT statute. These include: major revisions to determining the fair market value of vehicles; a new valuation methodology for kit cars; authorization for a tag agent to deviate from fair market value methodology based upon mileage and vehicle condition; redefining trade in value as fair market value rather than as stated in the bill of sale; requiring the state revenue commissioner to develop a standard form for use by dealers; providing for civil fines and dealer license revocation for failure to apply for title and remit TAVT proceeds; allowing tag agents to retain one percent of the local proceeds to defray administration cost which proceeds go to the county general fund; increasing the criminal penalty for failure to obtain a title and register a vehicle to a misdemeanor of a high and aggravated nature; providing for conditional titles for 1962 or earlier model years and allowing opt in under the TAVT system;  providing for transfers as a result of divorce decrees or court orders; providing for refund requests and prompt payment of the proceeds thereof by dealers to vehicle purchasers; providing an express expiration period of 45 days for temporary license plates; allowing the state revenue commissioner and the county tag agent to provide for 30 day extension of initial registration periods; allowing the county tag agent to require further information to make determinations regarding certificates of title and liens; providing for electronic submission of title applications; and many other changes.

The bill appears to be almost identical to HB 158.

This legislation makes numerous changes to the TAVT statute. These include: major revisions to determining the fair market value of vehicles; redefining trade in value as fair market value rather than as stated in the bill of sale; requiring the state revenue commissioner to develop a standard form for use by dealers; providing for civil fines and dealer license revocation for failure to apply for title and remit TAVT proceeds and allowing tag agents to retain one percent of the local proceeds to defray administration cost which proceeds go to the county general fund.

 This legislation allows the spouse of an eligible veteran to get a specialty license plate when there is not another vehicle registered in the name of the veteran.

This legislation requires local governments to comply with the Georgia Personal Data Security Act. Because counties maintain electronic and physical copies of personal information, they must provide individuals with notice of any breach of security of the system that houses the personal information as soon as possible after the breach is discovered, but in no case later than 45 days. If the county uses a third party to store the personal information, the third party must notify the county within 72 hours of any data breach, so that the county can meet its notification requirements. If law enforcement determines that notification would impair an ongoing criminal investigation, notification can be delayed. If the county, after investigation and consultation with relevant federal, state or local law enforcement, determines that the breach was not likely to result in identify theft or financial harm to an individual, notification will not be necessary. The county will be required to provide a written certification within 30 days to the attorney general and to maintain a copy of the written certification for at least five years.