Georgia at a Glance
Core agencies, taxes, deadlines and transaction distinctions.
County filing
Most vehicle title and registration work is completed through the applicant’s County Tag Office. County acceptance and local requirements control final routing.
TAVT system
Covered titled motor vehicles generally use Title Ad Valorem Tax instead of sales/use tax and annual ad valorem tax.
Greater-value test
For standard TAVT planning, compare the applicable retail selling price with Georgia fair market value and use the controlling amount.
Thirty-day risk
Late title and TAVT penalties can begin after the filing period. Dealer and casual-sale penalty schedules are not identical.
Separate agencies
DOR and county offices handle motor vehicles; DNR handles vessels; GSCCCA and Superior Court clerks administer Georgia UCC filings.
One rear plate
Georgia ordinarily issues one rear plate. Plates generally remain with the owner and can be transferred to an eligible replacement vehicle.
Title & Proof of Ownership
MV-1, MCO/title assignments, title-exempt units, inspections and deadlines.
MV-1 application
Use Form MV-1 for standard motor-vehicle title and tag transactions. Paper dealer applications subject to TAVT may also require Form MV-7D.
New and used ownership
New vehicles require the original manufacturer’s certificate of origin. Used vehicles require the properly assigned original certificate of title and complete chain of ownership.
Title-exempt trailers
A trailer with an unladen weight of 2,000 pounds or less is generally title-exempt, except travel trailers and campers. Boat trailers are title-exempt.
VIN inspection
Form T-22B must be completed by a duly constituted Georgia law-enforcement officer when the transaction requires inspection. Corrections or alterations can void the form.
Odometer correction
An incorrectly recorded odometer reading requires the transaction-specific odometer discrepancy affidavits. An ordinary correction affidavit is not a substitute.
Bonded title
When eligible, the bond is generally twice the average retail value with a $5,000 minimum, supported by ownership, inspection, history and lien evidence.
Title Ad Valorem Tax, Sales Tax & Annual Ad Valorem
Value, trade, non-TAVT property and current local-rate routing.
Standard TAVT
The standard workbook rate is 7%. Qualifying new residents use 3%; qualifying immediate-family and inheritance transactions use 0.5%.
Fair market value
Used-vehicle TAVT depends on Georgia’s fair market value. Use the current assessment manual and the official Georgia estimator before funding.
Trade credit
A qualifying dealer trade can reduce the taxable TAVT base. A motor vehicle and non-motorized trailer cannot be treated as interchangeable trade categories.
No TAVT reciprocity
Tax paid to another state does not offset Georgia TAVT. A limited credit can apply against Georgia state sales/use tax in an eligible non-TAVT transaction.
Non-TAVT property
Trailers, pull-behind campers, manufactured homes, IRP vehicles, vessels and other specified property can use Georgia sales/use tax or annual ad valorem treatment instead.
Local rate resolution
Exact DOR jurisdiction code and transaction date are required. The embedded workbook local-rate extract expires September 30, 2026 and must be refreshed.
Registration, Plates & Permits
Annual, two-year, permanent-trailer, temporary and replacement credentials.
Passenger and motorcycle
The workbook’s ordinary annual passenger, light-truck, low-speed and motorcycle registration is $20. Eligible new passenger vehicles may use a two-year option.
Trailers
Ordinary trailer registration is annual. An eligible permanent trailer registration uses a separate one-time schedule and must be confirmed by the County Tag Office.
Temporary operation
Georgia dealers and County Tag Offices can issue temporary operating permits. The permitted term and any extension depend on the issuing channel.
Renewal
Individual registration timing generally follows the owner’s birthday, while business and county schedules differ. Late renewal can trigger tax and plate penalties.
Prestige and specialty plates
Prestige plates have manufacturing and annual special-tag charges. Specialty fees vary by plate and must be verified when selected.
Plate transfer
A plate can generally be transferred to another same-class vehicle owned by the same registrant. Vessel registrations do not transfer.
Commercial Vehicles, IRP & Alternative Fuel
Weight schedules, highway-user fees, apportioned treatment and AFV licensing.
Weight-based registration
Commercial trucks and tractors use declared weight, for-hire status and vehicle configuration. Straight-truck caps and quarterly proration can change the final amount.
Bus schedules
Bus fees are calculated per 100 pounds with a stated maximum. A qualifying passenger route of 50 miles or less can receive a reduction.
Highway user impact fee
Qualifying vehicles at or above 15,500 pounds can owe an annual highway-user impact fee. Properly apportioned IRP vehicles use an exemption workflow.
IRP tax treatment
IRP vehicles can be exempt from TAVT and use the alternative ad valorem schedule when the required exemption application is accepted.
Alternative-fuel fee
Pure electric vehicles and qualifying AFV-plated plug-in hybrid or flex-fuel vehicles can owe the current annual alternative-fuel licensing fee.
AFV plate application
Form MV-AFV is for an alternative-fuel plate request. It is not a title-transfer or ownership-change application.
Vehicle Liens, ELT & UCC
Title perfection, electronic lien numbers, vessel interests and non-titled collateral.
Vehicle title lien
Show the secured party and valid ELT number on the title application. The MCO/title remains the source of truth for lienholder name and address.
ELT participation
Georgia requires electronic lien participation for affected lienholders. Use Georgia DRIVES to search lienholder information or obtain the correct ELT number.
Vessel security interest
Georgia DNR records a vessel security interest separately. The workbook includes a $10 recordation fee and optional printed title treatment.
UCC filing office
For financed non-titled collateral, Georgia UCC filings are made through a Clerk of Superior Court and the GSCCCA system—not the Secretary of State.
Special, Salvage, Rebuilt & Repossession Titles
Branded records, inspections, corrections and creditor transfers.
Salvage and rebuilt
Corrections
Repossession
Conditional and optional older titles
Motorcycles and motor scooters
Vessels, Manufactured Homes & Off-Road Units
Separate agencies, terms, title treatment and non-titled collateral.
Vessels
Georgia DNR registers mechanically propelled vessels and qualifying sailboats. The registration term is three years, with fees based on vessel length.
Vessel titles and liens
Georgia uses vessel eTitles. A printed title and security-interest record can be requested for additional charges.
Documented vessels
A federally documented vessel requires transaction-specific federal and Georgia review. Do not assume an ordinary motor-vehicle title or state UCC filing controls the security interest.
Manufactured homes
Each titled section can require a separate title fee. Permanent-location and title-cancellation filings use additional property and lien analysis.
ATVs and ordinary ORVs
Ordinary off-road units do not receive standard Georgia highway title and registration. Financed non-titled collateral can require UCC review.
MPOHVs
A qualifying multipurpose off-highway vehicle can receive an annual on-road registration, but the registration does not automatically create an ordinary motor-vehicle title.
Insurance, Inspection & Document Compliance
Georgia evidence, emissions, original documents and electronic signatures.
Georgia insurance system
If coverage is not available in Georgia’s electronic system, the County Tag Office can limit completion to title only until acceptable insurance evidence is available.
Binder requirements
For the ILTS packet, use a current Georgia binder showing the new VIN, effective dates and recent issuance. An ID card alone may not satisfy the receiving office.
Emissions
Annual emissions testing applies to qualifying gasoline vehicles in covered metropolitan counties, subject to model-year, fuel, weight and other exemptions.
Driver license
Provide front and back copies for each required owner. The legal name, address and registration county should match the paperwork and county rules.
Original documents
Ownership, power-of-attorney, odometer and inspection documents can require originals, wet signatures or notarization. Preserve complete, legible copies for audit.
Electronic signatures
Georgia allows approved electronic and digital-signature processes for certain forms, but the receiving office retains authority to evaluate the transaction and evidence.
Official Forms, Offices & Resources
Primary applications, valuation tools and filing systems.
ILTS estimates and preparation copies are for planning and funding. Georgia DOR, County Tag Offices, DNR, Superior Court clerks and GSCCCA control final filing decisions and charges.