Title Ad Valorem Tax (TAVT) on Vehicles Purchased Out-of-State

February 27, 2018

Dear Consumer Ed:

I live in Missouri and will be moving to Atlanta next month.  Will I have to pay the Title Ad Valorem Tax (TAVT) in Georgia, even though I already paid vehicle tax in Missouri?

Consumer Ed says:

For the answer to this question we consulted the Georgia Department of Revenue.

With the passage of House Bill 386 in 2012, vehicles purchased on or after March 1, 2013 and titled in Georgia are exempt from sales and use tax and the annual ad valorem tax, i.e. the “birthday tax”.  Instead, the purchased vehicles are subject to the new, one-time TAVT.  Vehicles purchased through a private sale (non-dealer sale) that were previously exempt from sales tax are now subject to the TAVT as well.           

Unfortunately, you will have to pay Georgia’s TAVT even though you paid a tax on your vehicle in Missouri. The good news is that you do not have to pay the full price all at once since you will be a new Georgia resident. New residents moving into Georgia are required to register and title their motor vehicle in Georgia and must pay 50% of the TAVT within 30 days of moving to the state, with the remaining 50% to be paid within the next 12 months.

You are still required to annually register your vehicle in your home county and pay the associated $20 standard renewal fee, or any additional renewal fees in the case of specialty tags. If you live in one of the 13 emissions counties, the annual emissions test is required prior to registration. The counties requiring emissions testing are: Cherokee, Clayton, Cobb, Coweta, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Paulding and Rockdale counties. Note that the three most recent vehicle model years are exempt from emissions testing, as are vehicles that are 25 or more years old.

With tax season upon us, please note that the one-time TAVT is not tax-deductible.

For further information about TAVT, visit the Georgia Department of Revenue’s website at www.dor.ga.gov.

 

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