MOTOR VEHICLE TITLES

TITLE AD VALOREM TAX (“TAVT”)

 

Effective Friday March 1, 2013 House Bill 386 removed both sales-tax and annual ad valorem taxes from vehicles purchased 03/01/13 and thereafter, and replaced them with a single, one-time Title Ad Valorem Tax (“TAVT”).

 

Calculated as a percentage against the higher of (1) sales price, or (2) fair-market-value, the “TAVT” rate is 6.75% for vehicles purchased 01/01/14 through 12/31/14. The rate increases to 7.0% for vehicles purchased beginning 2015.

 

TAVT must be paid prior to the issuance of a Georgia Title & License Plate.

 

For more information regarding the new Title Ad Valorem Tax, please visit the Georgia Department of Revenue’s FAQ page located here.

 

 

 

PLEASE NOTE: 

  • TAVT applies to vehicles purchased from individuals (known as private-sales), as well as those purchased from dealerships and other businesses.
  • TAVT is not an annual tax – it is charged to the purchaser at such time the vehicle is sold & re-titled.
  • The TAVT is a percentage (6.75% in 2014) of the vehicle sale price, or the vehicle’s clean fair-market retail value, whichever greater.
  • Any trade-in value, rebate, or cash discount is deducted from the vehicle’s taxable value prior to calculating the amount of TAVT due. 

OTHER IMPORTANT INFORMATION:

  • A vehicle purchased prior to March 01, 2013 currently subject to annual ad valorem tax will continue to be taxed as such until the vehicle is sold & re-titled.
  • All other existing annual vehicle registration requirements, including annual tag renewal fees, decals, and emission tests (if applicable), remain in effect for all vehicles.

 

LENGTH OF TIME TO APPLY FOR TAG & TITLE

FOR PRIVATE SALES:

Both Registration and Title for a newly purchased motor vehicle from a source other than a registered dealer must be applied for at the new owner's County Tag Office no later than seven (7) business days after the Date of Purchase.  The new seven (7) day requirement is contained in Georgia Law (O.C.G.A. 40-2-29) and replaces the former thirty (30) day requirement for making an application for title and registration.

If the Certificate of Title is in the possession of a security interest or lien holder at the time of application, The County Tag Office may issue a temporary license plate, valid for thirty (30) days.  If the transferor does not provide a title to the transferee within five (5) days prior to the expiration of the initial thirty (30) day temporary license plate, the County Tag Office may issue a single thirty (30) day extention of the temporary license plate.

PURCHASED FROM REGISTERED DEALER:

The owner of a motor vehicle purchased from a registered dealer will be issued a dealer temporary license plate from the registered dealer at the time of purchase.  The temporary license plate is valid for thirty (30) days.

Only a temporary license plate issued by a registered dealer or the County Tag Office is considered valid.  Any other type of temporary license plate ("Tag Applied For", etc.) is considered unlawful.  Operation of a motor vehicle displaying a non-valid license plate or non-valid temporary license plate shall be punishable as a misdemeanor subject to fines.

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Main Office

 Address: 1092 Tribble Gap Rd.
Cumming, GA 30040
 Phone: 770-781-2110
 Fax: 678-455-1207
 Email: Contact Us

Sharon Springs

 Address: 1950 Sharon Rd.
Cumming, GA 30041
 Phone: 770-781-2110
 Fax: 678-455-1207
 Email: Contact Us

Mission

The mission of the Tax Commissioner's Office is to collect and disburse all taxes and fees due the state, county, and schools in a timely manner, and to provide residents quality customer service by applying Georgia laws with integrity and fairness.