Georgia legislation · 2025-2026 Regular Session
Georgia HB66: Ad valorem tax; expand definition of rental motor vehicle
Status: Passed one chamber, March 31, 2026
A BILL to be entitled an Act to amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem tax on motor vehicles, so as to expand the definition of a rental motor vehicle with respect to the tax; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem tax on motor vehicles, so as to expand the definition of a rental motor vehicle with respect to the tax; to provide for related matters; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem tax on motor vehicles, so as to expand the definition of a rental motor vehicle with respect to the tax; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem tax on motor vehicles, is amended by revising paragraph (5) of subsection (a) of Code Section 48-5C-1, relating to alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, as follows: "(5) 'Rental motor vehicle' means: (A) A a motor vehicle designed to carry 15 or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver; or (B) A motor vehicle that has been significantly modified at a manufacturing facility in this state, provided H. B. LC 50 0984 (ii) Such owner primarily uses such motor vehicle by renting or leasing it without a driver to other businesses; and (iii) Such rental or lease transactions are subject to Georgia state and local sales and use taxes." SECTION 2. All laws and parts of laws …
Sponsors
- John Albers (R) · primary sponsor
- Ron Stephens (R, 164) · primary sponsor
- Tim Fleming (R, 114)
Latest actions
- : Senate Tabled
- : Senate Committee Favorably Reported By Substitute
- : Senate Recommitted
- : Senate Taken from Table
- : Senate Tabled
- : Senate Engrossed
- : Senate Read Second Time
- : Senate Committee Favorably Reported By Substitute
- : Senate Read and Referred
- : House Passed/Adopted By Substitute
Votes
- House Vote #117 (February 28, 2025): 164 yea, 2 nay, passed
Common questions
- What is HB66?
- HB66 is a bill in the Georgia Legislature (2025-2026 Regular Session): Ad valorem tax; expand definition of rental motor vehicle.
- What does HB66 do?
- In its own words: To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to title ad valorem tax on motor vehicles, so as to expand the definition of a rental motor vehicle with respect to the tax; to provide for related matters; to repeal conflicting laws; and for other purposes.
- What is the status of HB66?
- Passed one chamber as of March 31, 2026. Latest action: Senate Tabled (March 31, 2026).
- Who sponsored HB66?
- John Albers (R), with 2 co-sponsors.
- Where is the official record for HB66?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69385
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.