Such amount of tax under division (ii) of this subparagraph may be determined by the commissioner for counties which levied such tax in 2012, and in any counties which subsequently levy a tax pursuant to a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Ga. L. 1964, p. 1008, the governing body of the transportation authority created by the Metropolitan Atlanta Rapid Transit Authority Act of 1965, Ga. L. 1965, p. 2243, as amended, and the amendment to the Constitution set out at Ga. L. 1964, p. 1008, the commissioner may determine what amount of sales and use tax would have been collected in calendar year 2012, had such tax been levied. The amount of the reduction to be offset under this subparagraph with respect to division (i) of this subparagraph shall be calculated by the county governing authority by subtracting the amount of title ad valorem tax on motor vehicles collected under Chapter 5 of this title on behalf of such water and sewerage authority in the current calendar month from one-twelfth of the amount of such ad valorem tax on motor vehicles collected on behalf of such water and sewerage authority in calendar year 2012. The amount of the reduction to be offset under this subparagraph with respect to division (ii) of this subparagraph shall be calculated by the county governing authority by subtracting the amount of sales tax collected or determined to have been collected on such motor vehicles by the state revenue commissioner in the current calendar month in any such county from one-twelfth of the amount of sales and use tax collected, or determined to have been collected, on such motor vehicles, by the state revenue commissioner in calendar year 2012 in such county. In the event that the local title ad valorem tax proceeds are insufficient to offset fully such reduction in ad valorem taxes on motor vehicles or the portion of the sales and use tax described in division (ii) of this subparagraph, the tag agent shall allocate a proportionate amount of the proceeds to such water and sewerage authority and the transportation authority, as appropriate, and any remaining shortfall shall be paid from the following month’s local title ad valorem tax fee proceeds. In the event that a shortfall remains, the tag agent shall continue to first allocate local title ad valorem tax fee proceeds to offset such shortfalls until the shortfall has been fully repaid;
shall be required to pay state and local title ad valorem tax fees in an amount equal to 3 percent of the fair market value of the motor vehicle.
(7.1) (A) As used in this paragraph, the term “for-hire charter bus or motor coach” means a motor vehicle designed for carrying more than 15 passengers and used for the transportation of persons for compensation.
Upon certification by the tag agent of compliance with the requirements of this paragraph, such motor vehicle shall not be subject to ad valorem tax as otherwise required under Chapter 5 of this title in the same manner as otherwise provided in paragraph (1) of subsection (b) of this Code section.
(.1) “Disabled first responder” means a law enforcement officer, firefighter, publicly employed emergency medical technician, or surviving spouse of such an individual receiving payments pursuant to Code Section 45-9-85 due to total permanent disability, partial permanent disability, organic brain damage, or death occurring in the line of duty, provided that such law enforcement officer, firefighter, or publicly employed emergency medical technician is not facing pending charges for and has not been convicted of a crime related to his or her conduct in the line of duty, and his or her state licensure as a law enforcement officer, firefighter, or emergency medical technician is not subject to pending action for suspension or revocation and has not been revoked or suspended due to his or her bad conduct.
(B) In the case of for-hire charter buses or motor coaches, the person applying for a certificate of title shall be required to pay title ad valorem tax fees in the amount of 50 percent of the amount which would otherwise be due and payable under this subsection at the time of filing the application for a certificate of title, and the remaining 50 percent shall be paid within 12 months following the filing of such application.
History. Code 1981, § 48-5C-1 , enacted by Ga. L. 2012, p. 257, § 1-4/HB 386; Ga. L. 2013, p. 7, § 2/HB 266; Ga. L. 2013, p. 32, § 4/HB 463; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2015, p. 5, § 48/HB 90; Ga. L. 2015, p. 1219, § 23/HB 202; Ga. L. 2016, p. 758, § 3/SB 379; Ga. L. 2016, p. 864, § 48/HB 737; Ga. L. 2017, p. 499, § 1/HB 340; Ga. L. 2018, p. 8, § 2-1/HB 918; Ga. L. 2018, p. 287, § 1/HB 329; Ga. L. 2019, p. 908, § 3/SB 138; Ga. L. 2019, p. 936, §§ 1-4/SB 65; Ga. L. 2019, p. 1056, § 48/SB 52; Ga. L. 2020, p. 18, § 1/HB 779; Ga. L. 2020, p. 346, § 1/HB 808; Ga. L. 2020, p. 493, § 48/SB 429; Ga. L. 2021, p. 316, § 1/HB 63.
The 2015 amendments.
The first 2015 amendment, effective March 13, 2015, part of an Act to revise, modernize, and correct the Code, substituted “Title 40” for “this title” in subparagraph (d)(15)(D). The second 2015 amendment, effective January 1, 2016, substituted the present provisions of subparagraph (c)(3)(A) for the former provisions, which read: “The tag agent of the county shall within 20 days following the end of each calendar month allocate and distribute to the county governing authority and to municipal governing authorities, the board of education of the county school district, and the board of education of any independent school district located in such county an amount of those proceeds necessary to offset any reduction in ad valorem tax on motor vehicles collected under Chapter 5 of this title in the taxing jurisdiction of each governing authority and school district from the amount of ad valorem taxes on motor vehicles collected under Chapter 5 of this title in each such governing authority and school district during the same calendar month of 2012. This reduction shall be calculated by subtracting the amount of ad valorem tax on motor vehicles collected under Chapter 5 of this title in each such taxing jurisdiction from the amount of ad valorem tax on motor vehicles collected under Chapter 5 of this title in that taxing jurisdiction in the same calendar month of 2012. In the event that the local title ad valorem tax fee proceeds are insufficient to fully offset such reduction in ad valorem taxes on motor vehicles, the tag agent shall allocate a proportionate amount of the proceeds to each governing authority and to the board of education of each such school district, and any remaining shortfall shall be paid from the following month’s local title ad valorem tax fee proceeds. In the event that a shortfall remains, the tag agent shall continue to first allocate local title ad valorem tax fee proceeds to offset such shortfalls until the shortfall has been fully repaid; and”; and, in subdivision (c)(3)(B)(iii)(III), substituted “distributed in such county, in the same manner as ad valorem tax on motor vehicles collected under Chapter 5 of this title in the taxing jurisdiction of each governing authority and school district from the amount of ad valorem taxes on motor vehicles collected under Chapter 5 of this title in each such governing authority and school district during the same calendar month of 2012” for “distributed to the governing body of the authority created by local Act to operate such metropolitan area system of public transportation” at the end.
The 2016 amendments.
The first 2016 amendment, effective July 1, 2016, in subparagraph (c)(3)(A), in the first sentence, near the beginning deleted “and” preceding “the board”, inserted “, the water and sewerage authority for which the county has levied an ad valorem tax in accordance with a local constitutional amendment,”, near the middle twice substituted “governing authority, school district, and water and sewerage authority” for “governing authority and school district”, and, in the fourth sentence, near the end substituted “authority, the board of education of each such school district, the water and sewerage authority,” for “authority and to the board of education of each such school district”. The second 2016 amendment, effective May 3, 2016, part of an Act to revise, modernize, and correct the Code, substituted “division (ii) of this subparagraph” for “division (b)(1)(B)(ii) of this Code section” at the end of division (b)(1)(B)(xv).
The 2017 amendment, effective January 1, 2018, deleted “or” at the end of subparagraph (a)(1)(C), substituted “; or” for the period at the end of subparagraph (a)(1)(D), and added subparagraph (a)(1)(E). See Editor’s notes for applicability.
The 2018 amendments.
The first 2018 amendment, effective July 1, 2018, deleted “and” at the end of subparagraph (d)(15)(H); substituted “; and” for the period at the end of subparagraph (d)(15)(I); and added subparagraph (d)(15)(J). The second 2018 amendment, effective July 1, 2019, rewrote this Code section.
The 2019 amendments.
The first 2019 amendment, effective July 1, 2019, added paragraph (a)(.1) and subparagraph (d)(7)(C). The second 2019 amendment, effective January 1, 2020, rewrote paragraph (a)(1), which read: “(1) ‘Fair market value of the motor vehicle’ means:
“(A) For a used motor vehicle, the average of the current fair market value and the current wholesale value of a motor vehicle for a vehicle listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner and based upon a nationally recognized motor vehicle industry pricing guide for fair market and wholesale market values in determining the taxable value of a motor vehicle under Code Section 48-5-442, and, in the case of a used car dealer, less any reduction for the trade-in value of another motor vehicle;
“(B) For a used motor vehicle which is not listed in such current motor vehicle ad valorem assessment manual, the value from the bill of sale or the value from a reputable used car market guide designated by the commissioner, whichever is greater, and, in the case of a used car dealer, less any reduction for the trade-in value of another motor vehicle;
“(C) Upon written application and supporting documentation submitted by an applicant under this Code section, a county tag agent may deviate from the fair market value as defined in subparagraph (A), (B), or (D) of this paragraph based upon mileage and condition of the used vehicle. Supporting documentation may include, but not be limited to, bill of sale, odometer statement, and values from reputable pricing guides. The fair market value as determined by the county tag agent pursuant to this subparagraph shall be appealable as provided in subsection (e) of this Code section;
“(D) For a new motor vehicle, the greater of the retail selling price or the average of the current fair market value and the current wholesale value of a motor vehicle for a vehicle listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner in determining the taxable value of a motor vehicle under Code Section 48-5-442, less any reduction for the trade-in value of another motor vehicle and any rebate. The retail selling price shall include any charges for labor, freight, delivery, dealer fees and similar charges, tangible accessories, dealer add-ons, and mark-ups, but shall not include any federal retailers’ excise tax or extended warranty, service contract, maintenance agreement, or similar products itemized on the dealer’s invoice to the customer or any finance, insurance, and interest charges for deferred payments billed separately. No reduction for the trade-in value of another motor vehicle shall be taken unless the name of the owner and the vehicle identification number of such trade-in motor vehicle are shown on the bill of sale;
“(E) For a motor vehicle that is leased:
“(i) In the case of a motor vehicle that is leased to a lessee for use primarily in the lessee’s trade or business and for which the lease agreement contains a provision for the adjustment of the rental price as described in Code Section 40-3-60, the agreed upon value of the motor vehicle less any reduction for the trade-in value of another motor vehicle and any rebate; or
“(ii) In the case of a motor vehicle that is leased other than described in division (i) of this subparagraph, the total of the base payments pursuant to the lease agreement plus any down payments.
“The term ‘any down payments’ as used in this subparagraph shall mean cash collected from the lessee at the inception of the lease which shall include cash supplied as a capital cost reduction; shall not include rebates, noncash credits, or net trade allowances; and shall include any upfront payments collected from the lessee at the inception of the lease except for taxes or fees imposed by law and monthly lease payments made in advance; or
“(F) For a kit car which is assembled by the purchaser from parts supplied by a manufacturer, the greater of the retail selling price of the kit or the average of the current fair market value and the current wholesale value of the motor vehicle if listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner and based upon a nationally recognized motor vehicle industry pricing guide for fair market and wholesale market values in determining the taxable value of a motor vehicle under Code Section 48-5-442. A kit car shall not include a rebuilt or salvage vehicle.”; added the proviso at the end of division (b)(1)(B)(ii); deleted “and” at the end of subparagraph (d)(15)(L), substituted “; and” for a period at the end of subparagraph (d)(15)(M), and added subparagraph (d)(15)(N); and substituted “1963 through 1989” for “1963 through 1985” in subparagraph (d)(17)(A). The third 2019 amendment, effective May 12, 2019, part of an Act to revise, modernize, and correct the Code, deleted “and” following “state;” at the end of subparagraph (d)(15)(I).
The 2020 amendments.
The first 2020 amendment, effective June 29, 2020, in subparagraph (c)(3)(C), substituted “23 percent” for “28 percent”, “28 percent” for “23 percent”, and “23 percent of such proceeds shall be distributed to the county governing authority and 34 percent of such proceeds shall be distributed to the governing authority of such municipality and the remaining 43 percent” for “such remaining 49 percent”. The second 2020 amendment, effective January 1, 2021, substituted “45 days” for “30 days” in paragraph (a)(3). The third 2020 amendment, effective July 29, 2020, part of an Act to revise, modernize, and correct the Code, in paragraph (a)(.1), substituted “firefighter” for “fireman” near the beginning, substituted “or surviving spouse” for “or a surviving spouse” near the middle, and revised punctuation.
The 2021 amendment, effective January 1, 2022, inserted “a used motor vehicle” near the beginning of division (a)(1)(B)(i); designated the existing provisions of subparagraph (a)(1)(C) as division (a)(1)(B)(ii); substituted “division (i) of this subparagraph” for “subparagraph (B) of this paragraph” in division (a)(1)(B)(ii); reserved subparagraph (a)(1)(C); deleted “or” at the end of division (a)(1)(E)(i); in division (a)(1)(E)(ii), substituted “depreciation plus any amortized amounts” for “base payments” and substituted “; and” for a period; and added the division (a)(1)(E)(iii) designation.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2012, the first occurrence of subdivision (b)(1)(B)(i)(II) was redesignated as subdivision (b)(1)(B)(i)(I).
Pursuant to Code Section 28-9-5, in 2015, “of” was inserted preceding “subparagraph (A)” in subdivision (d)(10)(B)(i).
Pursuant to Code Section 28-9-5, in 2018, subparagraphs (d)(15)(J) through (d)(15)(L), as added by Ga. L. 2018, p. 287, § 1/HB 329, were redesignated as subparagraphs (d)(15)(K) through (d)(15)(M) and related stylistic changes were made.
Editor’s notes.
Ga. L. 2013, p. 32, § 5/HB 463, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be immediately applied to relevant fair market value determinations. The Governor approved this Act on April 10, 2013.
Ga. L. 2013, p. 141, § 54(f)/HB 79, not codified by the General Assembly, provides that: “In the event of a conflict between a provision in Sections 1 through 53 of this Act and a provision of another Act enacted at the 2013 regular session of the General Assembly, the provision of such other Act shall control over the conflicting provision in Sections 1 through 53 of this Act to the extent of the conflict.”
Ga. L. 2017, p. 499, § 2/HB 340, not codified by the General Assembly, provides that this Act shall apply to all taxable years beginning on or after January 1, 2018.
The amendment by Ga. L. 2018, p. 8, § 2-1/HB 918 inadvertently underscored the existing period at the end of subparagraph (d)(15)(J).
Ga. L. 2019, p. 936, § 2/SB 65, which amended this Code section, purported to amend division (b)(1)(A)(ii) but actually amended division (b)(1)(B)(ii).
Ga. L. 2019, p. 908, § 5/SB 138, not codified by the General Assembly, provides, in part, that Section 4 of this Act shall apply to taxable years beginning on or after January 1, 2019.
Administrative rules and regulations.
Certificate of title of a vehicle where the commissioner is not satisfied as to the ownership and bond, Official Compilation of the Rules and Regulations of the State of Georgia, Motor Vehicle Division, Scrapped vehicles under the Motor Vehicles Certificate of Title Act, § 560-10-13-.04.
State and local title ad valorem tax fee, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Chapter 560-11-14.