Department of Revenue
dor.georgia.gov › motor-vehicles › vehicle-registration-license-plates › vehicle-taxes-title-ad-valorem-tax-tavt-and
Vehicle Taxes–Title Ad Valorem Tax (TAVT) and Annual Ad Valorem Tax | Department of Revenue
September 26, 2024 - Annual Ad Valorem tax is a value tax that is assessed annually and must be paid at the time of registration. Payment of ad valorem tax is a prerequisite to receiving a tag or renewal decal.
tax based on value of transaction
Wikipedia
en.wikipedia.org › wiki › Ad_valorem_tax
Ad valorem tax - Wikipedia
2 weeks ago - It is typically imposed at the time of a transaction, as in the case of a sales tax or value-added tax (VAT). An ad valorem tax may also be imposed annually, as in the case of a real or personal property tax, or in connection with another significant event (e.g., inheritance tax, expatriation ...
Henrycountytax
henrycountytax.com › 159 › What-are-Ad-Valorem-Taxes
What are Ad Valorem Taxes? | Henry County Tax Collector, GA
This tax law (Annual Ad Valorem Tax) is calculated by the vehicle values set by the Georgia Department of Motor Vehicle Division and multiplied by the mill rate set by the governing authorities (state, school, county, water authority).
How is fair market value determined for a NEW motor vehicle?
A new motor vehicle is any motor vehicle, which is not a demonstrator vehicle and has never been the subject of a sale at retail to the general public.
For a new motor vehicle, the fair market value is the greater of the retail selling price (or in the case of a lease, the agreed upon value) or the value listed in the state motor vehicle assessment manual. The higher number that is used is reduced by the trade-in value, as well as reduced by any rebate or cash discounts provided by the selling dealer at the time of the sale. Retail selling price (or in the case of a lease, the agreed upon val
dor.georgia.gov
dor.georgia.gov › title-ad-valorem-tax-tavt-faq
Title Ad Valorem Tax (TAVT) - FAQ | Department of Revenue
How is fair market value determined for a USED motor vehicle?
A used motor vehicle is any motor vehicle, which has been the subject of a sale at retail to the general public.
For a used motor vehicle, the fair market value is the value identified in the state motor vehicle assessment manual. This value is calculated by averaging the current wholesale and retail values of the motor vehicle pursuant to O.C.G.A. § 48-5-442. Accordingly, the fair market value for a used motor vehicle for purposes of TAVT will generally be the same as the value that was used in the old annual ad valorem tax system.
A reduction is made for the trade-in when the sale was made
dor.georgia.gov
dor.georgia.gov › title-ad-valorem-tax-tavt-faq
Title Ad Valorem Tax (TAVT) - FAQ | Department of Revenue
How is TAVT calculated?
The TAVT is calculated by multiplying the fair market value by the rate in effect on the date of purchase. A reduction is made for the trade-in when the sale was made by a dealer, but not when the sale was made by a private individual.
dor.georgia.gov
dor.georgia.gov › title-ad-valorem-tax-tavt-faq
Title Ad Valorem Tax (TAVT) - FAQ | Department of Revenue
Investopedia
investopedia.com › terms › a › advaloremtax.asp
Understanding Ad Valorem Tax: Definition, Calculation, and Application
September 20, 2025 - Distinct from transactional taxes like sales tax, ad valorem taxes recur annually and are not dependent on a sale or purchase happening in the tax year.
Department of Revenue
dor.georgia.gov › title-ad-valorem-tax-tavt-faq
Title Ad Valorem Tax (TAVT) - FAQ | Department of Revenue
This value is calculated by averaging the current wholesale and retail values of the motor vehicle pursuant to O.C.G.A. § 48-5-442. Accordingly, the fair market value for a used motor vehicle for purposes of TAVT will generally be the same as the value that was used in the old annual ad valorem tax system.
Cornell Law School
law.cornell.edu › lii › wex › ad valorem tax
ad valorem tax | Wex | US Law | LII / Legal Information Institute
Ad valorem taxes are typically calculated on an annual basis, such as a local property tax (e.g. State of Georgia’s annual ad valorem tax on mobile homes), unlike transactional taxes which are also proportional in nature but are charged at the time of the transaction.
Cobb County Tax Commissioner
cobbtax.gov › motor_vehicles › vehicle_taxes.php
Vehicle Taxes - Title Ad Valorem Tax (TAVT)
If you purchase a vehicle with ... Annual Ad Valorem Tax Annual Ad Valorem Tax applies to non-titled, or non-motorized vehicles and vehicles purchased prior to March 1, 2013....
Paulding County
paulding.gov › DocumentCenter › View › 10702 › Motor-Vehicle-Valuation-Information pdf
Motor Vehicle Taxation
alternative ad valorem tax. Annual Ad Valorem tax is a value tax that is assessed annually and must be
Thomson Reuters
tax.thomsonreuters.com › en › glossary › ad-valorem-tax
Ad valorem tax: Overview & FAQs | Thomson Reuters
Property taxes are calculated by multiplying the property's assessed value by the millage rate. The estimated value is the tax assessor's annual determination of the property's fair market ...
Bryancountyga
bryancountyga.gov › government › departments-h-z › tax-commissioner › motor-vehicle-registration › georgia-s-new-title-ad-valorem-tax
Georgia's New Title Ad Valorem Tax | Bryan County
The annual ad valorem tax, paid on a person’s birthday, will remain for people who owned their cars before 2012, but for everyone else, the law will mean changes to the way vehicles are taxed. For some, it will mean big savings.
White County, GA
whitecountyga.gov › tax-commissioner › page › title-ad-valorem-tax
Title Ad Valorem Tax | White County, GA
This tax is calculated by multiplying the fair market value of the vehicle with the current tax rate of 7%. The Title Ad Valorem Tax is only applicable on vehicles purchased on or after March 1, 2013.
Glynntaxoffice
glynntaxoffice.org › motor_vehicles › title_a_vehicle › taxes_explained.php
Taxes Explained
Annual Ad Valorem Tax Annual Ad Valorem Tax applies to non-titled, or non-motorized vehicles and vehicles purchased prior to March 1, 2013. Annual Ad Valorem Tax is collected when you renew your registration.
Camden County, GA
co.camden.ga.us › 118 › Ad-Valorem-Taxes
Ad Valorem Taxes | Camden County, GA - Official Website
Ad valorem tax is a value tax that is assessed annually and must be paid at the time of registration.
Alabama Department of Revenue
revenue.alabama.gov › tax-types › property-ad-valorem-tax
Property (Ad Valorem) Tax - Alabama Department of Revenue
August 14, 2023 - The principal residence and 160 acres adjacent thereto of any person who is 65 years of age or older having a net annual taxable income of $12,000 or less, as shown on such person’s and spouse’s latest United States income tax return or some other appropriate evidence acceptable to the department or who is permanently and totally disabled, regardless of age or income, are exempt from all state, county, and municipal property taxes on their principal residence.
ACCG
accg.org › library › tavt_summary.pdf pdf
Title Ad Valorem Tax O.C.G.A. Section 48-5C-1
new system for taxing motor vehicles. Beginning March 1, 2013, state and local sales tax are no longer · applied to the purchase of a vehicle. Also, annual ad valorem tax is eliminated on vehicles that transfer
DeKalb Tax Commissioner
dekalbtax.org › vehicle-taxes
Vehicle Taxes | DeKalb Tax Commissioner
Ad valorem tax is a value tax that is assessed annually and must be paid at the time of registration. Payment of ad valorem taxes is a prerequisite to receiving a tag or renewal decal. Ad valorem taxes are due each year on all vehicles whether they are operational or not, even if the tag or ...
Oklahoma State University
extension.okstate.edu › fact-sheets › ad-valorem-taxes.html
Ad Valorem Taxes | Oklahoma State University
March 1, 2017 - An annual ad valorem tax is levied to service the debt on a GO bond. Both the capital improvement project and the amount of the bond must be approved at an election by the voters residing in the area impacted.
Hall County Tax Commissioner
hallcountytax.org › home › vehicles › vehicle faq
Vehicle FAQ - Hall County Tax Commissioner - GA
October 8, 2025 - Is the “birthday tax” completely going away? The annual ad valorem/birthday tax system remains in effect if a vehicle was purchased prior to 3/1/2013 and/or for all trailers and vehicles 1985 and older that are not titled.
TaxSlayer
support.taxslayer.com › hc › en-us › articles › 360046339852-How-do-I-report-my-Ad-Valorem-tax
How do I report my Ad Valorem tax? – Support
To report your Ad Valorem tax, go to: Federal Deductions- "Select my forms" Itemized Deductions Taxes You Paid Personal Property (ex: Car Registration) What is Ad Valorem, and when do I pay thi...
FindLaw
findlaw.com › learn about the law › individual income tax law › federal tax laws › ad valorem property taxes
Ad Valorem Property Taxes - FindLaw
March 5, 2025 - Your ad valorem property tax bill is usually a percentage of the assessed value of the property being taxed on Jan. 1 of each year. The percentage is known as the millage rate, with a mill being equal to 1/1,000 of each dollar of valuation.