Vehicles are taxed annually based on the value determined by the Georgia Department of Revenue. A determination is made at the time of initial registration as to whether a vehicle is taxable for the year in question. In general, taxes are due if you own a vehicle on your birthday; or when the owner is a business, taxes are due on the last day of the month determined alphabetically by the name of the business as shown on the title.

There is an important exception. If you buy a vehicle within 59 days of your registration renewal deadline (birthday for an individual, end of specified month for a business), ad valorem tax is not due for the current year. If you buy a car after the birthday of an individual owner or after the alphabetic month specified for a business owner, ad valorem tax is not due for the current year. Similarly, if you move to Georgia after your registration renewal deadline, the tax is not due that year for cars you own when you move here. Transfers between family members are taxed once per year.

Ad valorem taxes are also due on inoperative vehicles and must be paid by your deadline to avoid penalty.

Non-resident active duty military may request exemption from ad valorem taxes based on their residence in another state. A notarized letter from the commanding officer is required indicating the state of legal residence. Active duty military personnel may claim tax exemption OR homestead exemption, but not both. All Georgia residents, including military, are subject to ad valorem taxes.