Taxes Explained

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Vehicle Taxes - Title Ad Valorem Tax (TAVT)

Title Ad Valorem Tax (TAVT) became effective March 1, 2013 after the Georgia General Assembly passed HB386 in the 2012 Legislative Session. 
 
TAVT is a one-time, per owner tax that is collected at the time the vehicle is titled. This tax applies to all title ownership changes, purchases or vehicles being brought into the state of Georgia by residents or new residents. Currently, TAVT is 7%* of the retail value, assessed  value established by the Georgia Department of Revenue, or "clean retail" value shown by the NADA. Vehicles subject to TAVT are exempt from sales tax. 
 
*TAVT rates are set by the Georgia Department of Revenue. The TAVT rate for vehicles purchased or sold on or after January 1, 2020 is 7%. TAVT rates are capped, by law, at 9.0%. See the DOR's Policy Bulletin for more information.  

You are under TAVT if you:

  • Are a new resident to Georgia and have not registered your vehicle in Georgia

  • Purchased your vehicle after March 1, 2013 

 
Your taxes are due when you file for a Georgia title at your local Motor Vehicle Division Office. All of the TAVT will be collected then. 
 
You can calculate your Title Ad Valorem Tax due using the Georgia DOR's TAVT Calculator. Instead of paying taxes when you renew your registration, you only pay tag fees. When you renew, you need a passing emissions inspection, Georgia identification and current Georgia insurance.


Exceptions to TAVT Payments

Individuals have 30 calendar days after establishing residency to register their vehicles. The out-of-state vehicle registration is no longer valid after the 30-day period. If you do not register your vehicle within 30 days, penalties and fines are assessed. 
 

  • If you are a new Georgia resident, you are required to pay a one-time title ad valorem tax (TAVT) of 3%. The full amount is due upon titling any motor vehicle. You can use DRIVES e-Services to determine the amount due.

  • If you have a lienholder: The Georgia title will be issued to the lienholder on file. If you do not have a lienholder: The Georgia title will be mailed to the registered owner at the address on file.

  • If you are purchasing your vehicle from a Georgia dealership, the dealership will charge you the TAVT at the dealership as required by law. Do not leave your dealership without paying the TAVT. You cannot pay the TAVT on behalf of the Georgia dealership.

  • If you are purchasing your vehicle from a family member and their vehicle is under TAVT, you can pay a reduced rate. If their vehicle is under Annual Ad Valorem Tax, you can keep paying annual ad valorem tax or you can pay the full TAVT amount for the vehicle. If you want to pay the reduced TAVT rate or continue paying Annual Ad Valorem Tax, you and your relative must complete and notarize an Affidavit to Certify Immediate Family Relationship (MV-16).

  • If you are in the military, active duty and stationed in Georgia, you may request exemption from TAVT using a Military Annual Ad Valorem Tax Exemption (PT-471) form and certification from your Commanding Officer. To qualify, you must have a home of record in another state, be stationed in Georgia and you cannot already have a homestead exemption in Georgia.

  • If you purchase a vehicle with a model year between 1963 – 1989, and you decide to apply for a title for that vehicle, you may pay a reduced rate.


Annual Ad Valorem Tax

Annual Ad Valorem Tax applies to non-titled, or non-motorized vehicles and vehicles purchased prior to March 1, 2013. Annual Ad Valorem Tax is collected when you renew your registration. Vehicles subject to Annual Ad Valorem are also subject to sales tax. 
 


How Annual Ad Valorem Taxes Are Calculated

Ad valorem taxes are calculated using the following formula: 
 
(Fair Market Value x 0.4) x (Millage Rate/1,000) = Ad Valorem Tax 
 
The first part of the formula, (Fair Market Value x 0.4), describes how the assessed value of your vehicle is calculated. The Georgia Department of Revenue assesses all vehicle values for tax purposes each year. Assessments are by law based upon 40% of the fair market value for your vehicle. 
 
A mill is 1/10 of 1 cent or $1 per $1,000 of assessed value. When we publish the millage rate, we are describing the number of mills. When we calculate taxes, we divide the number of mills by 1,000 to convert mills into whole dollars. 
 
The millage rate is approved by each taxing authority. Therefore, the individual millage rate for each taxing authority will be different.  
 
The county Board of Commissioners sets the millage rate for county taxes, the county Board of Education sets the millage rate for county school taxes and the city authorities determine the rate for city taxes. These rates are generally set and approved in late July. 
 
Because of this, the amount of taxes you owe will change depending on where you live. Therefore, it is very important you keep your residential address up to date, so your registration renewal bills are correct. 


Appeal of Taxable Value

If you disagree with the valuation of your vehicle, you have the right to appeal the value. You must first pay the tax. After payment, you may appeal the value through the Glynn County Board of Tax Assessors. For additional information and to download the applicable form, click here.

 
Taxes on First Registration

For vehicles subject to annual ad valorem tax, a determination is made when you first register your vehicle as to whether or not taxes are due for the current year. In general, taxes are due if you own a vehicle on what would be your due date. 



Alternative Fuel Tax

  • To read about The Transportation Funding Act of 2015 click here.
  • To see what vehicles are subject to this tax,  click here.
  • To learn how to claim your Alternative Fuel Tax Credit click here.
  The annual Alternative Fuel Vehicle licensing fees set out below must be paid at the time of initial registration or renewal of all qualifying vehicles. The following Alternative Fuel Vehicle fees will apply to all registrations that begin or have a renewal date between July 1, 2023, and June 30, 2024.

  • Commercial Motor Vehicle Fee: $316.40
  • Non-Commercial Motor Vehicle Fee: $210.87
  • Low-Speed Vehicle Fee: $98.68

Exceptions to Annual Ad Valorem Tax Payments

  • If you purchase a non-TAVT vehicle within 59 days of your registration renewal deadline or after, taxes will not be due for that year. The same applies for new residents. If you move to Georgia within 59 days of your renewal deadline or after, taxes will not be due for that year.

  • If you purchase a vehicle and the last owner already paid the taxes for the year, taxes will not be due.

  • If you purchase a vehicle from a relative who did not pay current taxes, or taxes are due from previous years, you are responsible for paying those taxes.

  • If you are in the military, active duty, and stationed in Georgia, you may request exemption from Annual Ad Valorem Tax using a Military Annual Ad Valorem Tax Exemption (PT-471) form and certification from your Commanding Officer. To qualify, you must have a home of record in another state, be stationed in Georgia, and you cannot already have a homestead exemption in Georgia. You must submit this form each year when you renew.  


Taxes on Recurring Registration

Each year, taxes are due on your registration's deadline in addition to existing tag fees. When you renew, you need a passing emissions inspection, Georgia identification, and current Georgia insurance. 
 
Keep in mind, if you are not using a vehicle, taxes are still due for that vehicle. Taxes will continue to be due for that vehicle until you notify us that you do not own the vehicle anymore. 
 
If you are planning to, or cannot, use a vehicle for an extended period of time, you can cancel your registration online. Cancelling your registration removes the insurance requirement for that vehicle.


Cancellation Notice

When a registration is under cancelled status, you cannot drive that vehicle. You could be stopped by police if you do!