Analysis of Georgia’s Title Ad Valorem Tax 2013-2016
FRC Report, Publication No. 295, Sept. 26, 2017, Laura Wheeler
In 2013, Georgia implemented the title ad valorem tax, or TAVT, leveling significant implications for vehicle taxation. Notably, the new system replaced the previous sales tax ad valorem system with a one-time tax on new purchases, leases, and out-of-state vehicle registration. This report analyzes the impact of the transition to TAVT and provides a five-year outlook for TAVT revenues for each of Georgia’s 159 counties.