2025-2026 Regular Session
HB297
Ad valorem tax; define multipurpose off-highway vehicle; provisions
A BILL to be entitled an Act to amend Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to definitions relative to motor vehicles and traffic, so as to revise the definition of "multipurpose off-highway vehicle"; to amend Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and motor homes, so as to define "multipurpose off-highway vehicle" and subclassify such vehicles for ad valorem taxation purposes; to provide that such vehicles shall not be returned or taxed for ad valorem taxation purposes; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Legislative progress
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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.
Recorded floor votes
7 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.
March 4, 2025 · House
Passage: House Vote #182
Passed ⭐ Substantive final action
168 yea–0 nay · 7 not voting · 5 absent
March 16, 2026 · Senate
Motion To Withdraw And Commit: Senate Vote #718
Passed
32 yea–17 nay · 3 not voting · 2 absent
March 31, 2026 · Senate
Motion For The Previous Question: Senate Vote #901
Passed
30 yea–19 nay · 5 absent
March 31, 2026 · Senate
Adoption Of Amendment #3 By The Senator From The 2nd: Senate Vote #902
Failed
18 yea–30 nay · 1 not voting · 5 absent
March 31, 2026 · Senate
Passage By Substitute: Senate Vote #903
Passed ⭐ Substantive final action
30 yea–19 nay · 5 absent
April 2, 2026 · House
Agree To Senate Sub As Am: House Vote #841
Passed ⭐ Substantive final action
131 yea–40 nay · 2 not voting · 3 absent
April 3, 2026 · Senate
Agree To House Amendment To Senate Substitute: Senate Vote #985
Passed ⭐ Substantive final action
38 yea–14 nay · 1 not voting · 1 absent
Committee referrals
March 6, 2025 · Senate
Transportation
February 6, 2025 · House
Ways and Means
Instrument history
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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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State Effective Date 2026-05-12
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State Act 708
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House House Date Signed by Governor
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House House Sent to Governor
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Senate Senate Agreed House Amend or Sub
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House House Agreed Senate Amend or Sub As Amended
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Senate Senate Passed/Adopted By Substitute
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Senate Senate Third Read
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Senate Senate Committee Favorably Reported By Substitute
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Senate Senate Withdrawn & Recommitted
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Senate Senate Recommitted
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Senate Senate Read Second Time
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Senate Senate Committee Favorably Reported
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Senate Senate Read and Referred
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House House Passed/Adopted View roll call
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House House Third Readers
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House House Committee Favorably Reported
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House House Second Readers
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House House First Readers
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House House Hopper