25 LC 39 4573
House Bill 297
By: Representatives Anderson of the 10
th
, Rhodes of the 124
th
, Meeks of the 178
th
, Williams
of the 148
th
, Huddleston of the 72
nd
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to
1
definitions relative to motor vehicles and traffic, so as to revise the definition of2
"multipurpose off-highway vehicle"; to amend Article 10 of Chapter 5 of Title 48 of the3
Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and4
motor homes, so as to define "multipurpose off-highway vehicle" and subclassify such5
vehicles for ad valorem taxation purposes; to provide that such vehicles shall not be returned6
or taxed for ad valorem taxation purposes; to provide for related matters; to provide for an7
effective date and applicability; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to definitions11
relative to motor vehicles and traffic, is amended by revising paragraph (33.1) as follows:12
"(33.1)(A)
'Multipurpose off-highway vehicle' means any self-propelled, motorized13
vehicle having features that: 14
(i) Has features specifically intended for utility use; and having the following15
characteristics:16
(ii) Was originally manufactured to be primarily used off-highway;17
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(A)(iii) Has the capability to transport persons or cargo or both;18
(B)(iv) Operates between 25 miles per hour (40.2 40 kilometers per hour) and 6519
miles per hour (104.6 105 kilometers per hour);20
(C)(v) Has an overall width of 80 inches (2,030 millimeters) (203 centimeters) or21
less, exclusive of accessories or attachments;22
(D)(vi) Is designed to travel on four or more wheels;23
(E)(vii) Uses a steering wheel for steering control;24
(F)(viii) Contains a nonstraddle seat;25
(G)(ix) Has a gross vehicle weight rating of less than 4,000 pounds (1,81426
kilograms); and27
(H)(x) Has a minimum cargo capacity of 350 pounds (159 kilograms).28
(B) Such term shall not include any all-terrain vehicle, low-speed vehicle, passenger29
car, or personal transportation vehicle."30
SECTION 2.31
Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad32
valorem taxation of motor vehicles and motor homes, is amended by adding a new part to33
read as follows:34
"Part 835
48-5-504.50.36
(a) As used in this Code section, the term 'multipurpose off-highway vehicle' shall have37
the same meaning as set forth in Code Section 40-1-1.38
(b) As authorized pursuant to Article VII, Section I, Paragraph III(b)(3) of the Constitution39
of Georgia, multipurpose off-highway vehicles shall constitute a separate classification of40
self-propelled vehicles for ad valorem taxation purposes.41
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(c) On and after January 1, 2026, no multipurpose off-highway vehicle shall be returned42
for or subject to ad valorem taxation. The procedures prescribed in this chapter for43
returning tangible personal property for ad valorem taxation and collecting the ad valorem44
taxes imposed on tangible personal property shall not apply to any multipurpose45
off-highway vehicle."46
SECTION 3.47
This Act shall become effective on January 1, 2026, and shall be applicable to taxable years48
beginning on or after January 1, 2026.49
SECTION 4.50
All laws and parts of laws in conflict with this Act are repealed.51
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