| 1 | 1 | | 25 LC 39 4573 |
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| 2 | 2 | | House Bill 297 |
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| 3 | 3 | | By: Representatives Anderson of the 10 |
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| 4 | 4 | | th |
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| 5 | 5 | | , Rhodes of the 124 |
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| 6 | 6 | | th |
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| 7 | 7 | | , Meeks of the 178 |
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| 8 | 8 | | th |
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| 9 | 9 | | , Williams |
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| 10 | 10 | | of the 148 |
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| 11 | 11 | | th |
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| 12 | 12 | | , Huddleston of the 72 |
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| 13 | 13 | | nd |
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| 14 | 14 | | , and others |
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| 15 | 15 | | A BILL TO BE ENTITLED |
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| 16 | 16 | | AN ACT |
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| 17 | 17 | | To amend Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to |
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| 18 | 18 | | 1 |
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| 19 | 19 | | definitions relative to motor vehicles and traffic, so as to revise the definition of2 |
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| 20 | 20 | | "multipurpose off-highway vehicle"; to amend Article 10 of Chapter 5 of Title 48 of the3 |
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| 21 | 21 | | Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and4 |
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| 22 | 22 | | motor homes, so as to define "multipurpose off-highway vehicle" and subclassify such5 |
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| 23 | 23 | | vehicles for ad valorem taxation purposes; to provide that such vehicles shall not be returned6 |
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| 24 | 24 | | or taxed for ad valorem taxation purposes; to provide for related matters; to provide for an7 |
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| 25 | 25 | | effective date and applicability; to repeal conflicting laws; and for other purposes.8 |
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| 26 | 26 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 27 | 27 | | SECTION 1.10 |
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| 28 | 28 | | Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to definitions11 |
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| 29 | 29 | | relative to motor vehicles and traffic, is amended by revising paragraph (33.1) as follows:12 |
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| 30 | 30 | | "(33.1)(A) |
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| 31 | 31 | | 'Multipurpose off-highway vehicle' means any self-propelled, motorized13 |
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| 32 | 32 | | vehicle having features that: 14 |
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| 33 | 33 | | (i) Has features specifically intended for utility use; and having the following15 |
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| 34 | 34 | | characteristics:16 |
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| 35 | 35 | | (ii) Was originally manufactured to be primarily used off-highway;17 |
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| 36 | 36 | | H. B. 297 |
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| 37 | 37 | | - 1 - 25 LC 39 4573 |
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| 38 | 38 | | (A)(iii) Has the capability to transport persons or cargo or both;18 |
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| 39 | 39 | | (B)(iv) Operates between 25 miles per hour (40.2 40 kilometers per hour) and 6519 |
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| 40 | 40 | | miles per hour (104.6 105 kilometers per hour);20 |
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| 41 | 41 | | (C)(v) Has an overall width of 80 inches (2,030 millimeters) (203 centimeters) or21 |
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| 42 | 42 | | less, exclusive of accessories or attachments;22 |
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| 43 | 43 | | (D)(vi) Is designed to travel on four or more wheels;23 |
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| 44 | 44 | | (E)(vii) Uses a steering wheel for steering control;24 |
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| 45 | 45 | | (F)(viii) Contains a nonstraddle seat;25 |
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| 46 | 46 | | (G)(ix) Has a gross vehicle weight rating of less than 4,000 pounds (1,81426 |
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| 47 | 47 | | kilograms); and27 |
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| 48 | 48 | | (H)(x) Has a minimum cargo capacity of 350 pounds (159 kilograms).28 |
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| 49 | 49 | | (B) Such term shall not include any all-terrain vehicle, low-speed vehicle, passenger29 |
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| 50 | 50 | | car, or personal transportation vehicle."30 |
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| 51 | 51 | | SECTION 2.31 |
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| 52 | 52 | | Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad32 |
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| 53 | 53 | | valorem taxation of motor vehicles and motor homes, is amended by adding a new part to33 |
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| 54 | 54 | | read as follows:34 |
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| 55 | 55 | | "Part 835 |
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| 56 | 56 | | 48-5-504.50.36 |
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| 57 | 57 | | (a) As used in this Code section, the term 'multipurpose off-highway vehicle' shall have37 |
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| 58 | 58 | | the same meaning as set forth in Code Section 40-1-1.38 |
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| 59 | 59 | | (b) As authorized pursuant to Article VII, Section I, Paragraph III(b)(3) of the Constitution39 |
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| 60 | 60 | | of Georgia, multipurpose off-highway vehicles shall constitute a separate classification of40 |
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| 61 | 61 | | self-propelled vehicles for ad valorem taxation purposes.41 |
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| 62 | 62 | | H. B. 297 |
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| 63 | 63 | | - 2 - 25 LC 39 4573 |
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| 64 | 64 | | (c) On and after January 1, 2026, no multipurpose off-highway vehicle shall be returned42 |
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| 65 | 65 | | for or subject to ad valorem taxation. The procedures prescribed in this chapter for43 |
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| 66 | 66 | | returning tangible personal property for ad valorem taxation and collecting the ad valorem44 |
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| 67 | 67 | | taxes imposed on tangible personal property shall not apply to any multipurpose45 |
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| 68 | 68 | | off-highway vehicle."46 |
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| 69 | 69 | | SECTION 3.47 |
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| 70 | 70 | | This Act shall become effective on January 1, 2026, and shall be applicable to taxable years48 |
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| 71 | 71 | | beginning on or after January 1, 2026.49 |
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| 72 | 72 | | SECTION 4.50 |
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| 73 | 73 | | All laws and parts of laws in conflict with this Act are repealed.51 |
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| 74 | 74 | | H. B. 297 |
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| 75 | 75 | | - 3 - |
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