Georgia HB186: Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles

What the bill says

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to eliminate the title ad valorem tax fee requirement for certain inherited vehicles; to revise the definition of the term "tourism product development" relative to excise tax on rooms, lodgings, and accommodations to include air service product expansion at air carrier airports; to provide for related matters; to repeal conflicting laws; and for other purposes.

From the introduced text:

A BILL TO BE ENTITLED To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to eliminate the title ad valorem tax fee requirement for certain inherited vehicles; to revise the definition of the term "tourism product development" relative to excise tax on rooms, lodgings, and accommodations to include air service product expansion at air carrier airports; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-5C-1, relating to alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, by revising subparagraph (d)(1)(B) as follows: "(B) Upon the death of an owner of a motor vehicle which has become subject to paragraph (1) of subsection (b) of this Code section, the immediate family member or immediate family members of such owner who receive such motor vehicle pursuant to a will or under the rules of inheritance shall not be subject to a state title ad valorem tax fee pursuant to this subsection for such motor vehicle in an amount equal to one-quarter LC 50 1257S of 1 percent of the fair market value of the …

Read the full official text

Sponsors

• Jason Anavitarte (R, 31) · primary sponsor
• Ridley, Jordan (R, 22) · primary sponsor
• Jan Jones (R, 47)
• Jason Ridley (R, HD-006)
• Jaclyn Ford (R, 170)
• Hugh Williamson (R)
• Rob Clifton (R, 131)

Latest actions

1. March 27, 2026: Senate Committee Favorably Reported By Substitute
2. January 12, 2026: Senate Recommitted
3. March 27, 2025: Senate Read Second Time
4. March 27, 2025: Senate Committee Favorably Reported By Substitute
5. March 4, 2025: Senate Read and Referred
6. March 3, 2025: House Passed/Adopted
7. March 3, 2025: House Third Readers
8. February 26, 2025: House Committee Favorably Reported
9. February 3, 2025: House Second Readers
10. January 30, 2025: House First Readers

Votes

• House Vote #127 (March 3, 2025): 171 yea, 0 nay, passed

Common questions

What is HB186?

HB186 is a bill in the Georgia Legislature (2025-2026 Regular Session): Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles.

What does HB186 do?

In its own words: To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to eliminate the title ad valorem tax fee requirement for certain inherited vehicles; to revise the definition of the term "tourism product development" relative to excise tax on rooms, lodgings, and accommodations to include air service product expansion at air carrier airports; to provide for related matters; to repeal conflicting laws; and for other purposes.

What is the status of HB186?

Passed one chamber as of March 27, 2026. Latest action: Senate Committee Favorably Reported By Substitute (March 27, 2026).

Who sponsored HB186?

Jason Anavitarte (R, 31), with 6 co-sponsors.

Where is the official record for HB186?

On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69665