Veteran's Title Ad Valorem Tax Exemptions

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Disabled Veterans, Purple Heart, Medal of Honor and Former Prisoner of War Recepients

* VETERAN’S EXEMPTIONS

Which veterans are exempt from TAVT?

  • Disabled veterans receiving a grant from the United States Department of Veterans Affairs to purchase and adapt a vehicle for their disability;
  • 100% disabled veterans entitled to receive service-connected benefits, or who are entitled to a statutory award from the U.S. Department of Veterans Affairs for loss of certain faculties;
  • Former Prisoners of War or their surviving spouse that has not remarried;
  • Purple Heart recipients; and
  • Medal of Honor recipients.

What does the county tag agent do if a buyer claims to be a veteran who is exempt from the TAVT?

The paperwork for these exemptions should be completed and submitted along with the application for certificate of title to the County Tag Office where the vehicle owner resides and the vehicle will be registered. Even though these veterans are receiving an exemption from TAVT, they will still receive the same exemption from sales tax and annual ad valorem tax as those who are required to pay TAVT.

Can veteran exemptions be processed in conjunction with an ETR transaction?

No. For veteran exemptions provided on Form MV-30 Affidavit for Relief of State and Local TAVT, the dealer must complete all title and TAVT work manually and remit to the County Tag Office.

What paperwork must be completed for the veteran exemptions?

Form MV-30 Affidavit for Relief of State and Local TAVT contains the list of classifications of veteran exemptions. Form MV-30 should be completed and the box for the appropriate exemption claimed by the veteran should be checked. Other required supporting documentation should be included to include current-dated letter from the U.S. Department of Veterans Affairs stating disability and DD-214.

Chapter 560-10-27
Free Veterans Handicapped Veterans License Plate.

(1) A disabled veteran shall submit to the county tax commissioner or tax collector an application accompanied by a letter or certificate from the United States Department of Veterans Affairs. 

(a) The disabled veteran shall be a resident and citizen of Georgia;

(b) The disabled veteran shall be honorably discharged; and

(c) The disabled veteran has been adjudicated by the United States Department of Veterans Affairs as being 100 percent total disabled or less than 100 percent disabled but is compensated at the 100 percent level due to individual employability.

(2) The disabled veteran license plate shall be issued in duplicates, a license plate for the rear and a license plate for the front of the vehicle.

(a) The renewal decal shall be placed on the rear license plate.

(b) For a motorcycle, a single license plate shall be issued and affixed to the rear of the motorcycle.

(3) A disabled veteran shall be limited to a single set of disabled veterans license plates.

(a) A disabled veteran license plate shall only be issued for private passenger vehicles owned or leased by a disabled veteran and not used for commercial purposes.

(4) Upon the death of a disabled veteran, the surviving spouse or minor child of the disabled veteran may retain the disabled veteran's license plate in accordance with Code Section 40-2-69.

Authority: O.C.G.A. §§ 40-2-11, 40-2-69, 48-2-12

Chapter 560-11-4
Title Ad Valorem Tax 

560-11-14-.12 Exemptions

(1) The state and local title ad valorem tax fee shall not apply to:

(a) Corrected titles

(b) Replacement titles under O.C.G.A. § 40-3-31.

(c) Titles reissued to the same owner pursuant to O.C.G.A. §§ 40-3-50, 40-3-51, 40-3-52, 40-3-53, 40-3-54, 40-3-55, or 40-3-56.

(2) Motor vehicles owned or leased by or to the state or any county, consolidated government, municipality, county or independent school district, or other government entity in this state shall not be subject to the state and local title ad valorem tax fees provided for in O.C.G.A. § 48-5c-1; provided, however, that such other government entity shall not qualify for such exclusion unless it is exempt from ad valorem tax and sales and use tax pursuant to general law.

(3) The state and local title ad valorem tax fee shall not apply to a qualified person as provided in this part:

(a) Any qualified service connected disabled veteran pursuant to O.C.G.A. § 48-8-3(30) when the veteran received a grant from the United States Department of Veterans Affairs to purchase and specially adapt a vehicle to his disability may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their disabled status and receipt of the veteran's grant.

(b) Any qualified disabled veteran pursuant to O.C.G.A. § 48-5-478 may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their disabled status.

1. A veteran shall be granted an exemption provided that the veteran has applied for or has transferred a disabled veteran's license plate to such vehicle as provided for in O.C.G.A. § 40-2-69.

2. A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member than that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.

(c) Any qualified veteran pursuant to O.C.G.A. § 48-5-478.1 who is a citizen and resident of Georgia and is a former prisoner of war or their unremarried surviving spouse may apply for an exemption of the state and local title ad valorem tax fee. Such veteran or their unremarried surviving shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale and documentation approved by the commissioner demonstrating the veteran's designation as a form prisoner of war.

1. A veteran or their unremarried surviving spouse shall be granted an exemption provided that the veteran has met the requirements of O.C.G.A. § 40-2-73.

2. A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member than that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.

(d) Any qualified veteran pursuant to O.C.G.A. § 48-5-478.2 who is a citizen and resident of Georgia and was awarded the Purple Heart may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their award of the Purple Heart.

1. A veteran shall be granted an exemption provided that the veteran has applied for or has transferred a Purple Heart license plate to such vehicle as provided for in O.C.G.A. § 40-2-84.

2. A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member than that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.

(e) Any qualified veteran pursuant to O.C.G.A. § 48-5-478.3 who is a citizen and resident of Georgia and was awarded the Medal of Honor may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement for bill of sale, and documentation approved by the commission demonstrating their award of the Medal of Honor.

1. A veteran shall be granted an exemption provided that the veteran has applied for or has transferred a Medal of Honor license plate to such vehicle as provided for in O.C.G.A. § 40-2-68.

2. A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member than that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.

Authority: O.C.G.A. §§ 40-2-11,48-2-12, 48-5C-1.

 

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