---
type: "Bill"
title: "Ad valorem tax; all-terrain vehicles; revise definitions"
description: "A BILL to be entitled an Act to amend Title 40 and Code Section 48-5-504.40 of the Official Code of Georgia Annotated, relating to motor vehicles and watercraft and all-terrain vehicles held in inventory for resale exempt from ad valorem taxation for limited period of time, respectively, so as to revise definitions relative to all-terrain vehicles; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2019_20"
identifier: "HB 101"
citation: "Georgia HB 101 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Clay Pirkle", "Jason Ridley", "John Corbett", "Penny Houston", "Sam Watson"]
version_count: 5
action_count: 16
vote_count: 1
first_action: "2019-01-30"
last_action: "2019-07-01"
source: "openstates"
source_identifier: "ocd-bill/e04a4fce-431d-467c-9b8f-968d4171cbf3"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "5033fa3a53065122b8e350954b185c778c9af38c657f33b17b335b023ba97ac6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 101 (2019_20) — Ad valorem tax; all-terrain vehicles; revise definitions

A BILL to be entitled an Act to amend Title 40 and Code Section 48-5-504.40 of the Official Code of Georgia Annotated, relating to motor vehicles and watercraft and all-terrain vehicles held in inventory for resale exempt from ad valorem taxation for limited period of time, respectively, so as to revise definitions relative to all-terrain vehicles; to provide for related matters; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 101/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/187064.pdf)
2. **LC 43 1054ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/180109.pdf)
3. **LC 43 1257S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183824.pdf)
4. **LC 43 1257S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/182395.pdf)
5. **Sen floor amend 1 AM 43 0147ER** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186790.pdf)

## Votes

- PASSAGE — **168–0** (pass) · lower

## Sponsors

- Clay Pirkle — primary (person)
- Jason Ridley — primary (person)
- John Corbett — primary (person)
- Penny Houston — primary (person)
- Sam Watson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-30** House Hopper
- **2019-02-05** House First Readers `reading-1`
- **2019-02-06** House Second Readers `reading-2`
- **2019-02-21** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-05** House Third Readers `reading-3`
- **2019-03-05** House Passed/Adopted By Substitute `passage`
- **2019-03-07** Senate Read and Referred `referral-committee`
- **2019-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
- **2019-03-21** Senate Read Second Time `reading-2`
- **2019-03-29** Senate Engrossed `passage`
- **2019-03-29** Senate Third Read `reading-3`
- **2019-03-29** Senate Passed/Adopted `passage`
- **2019-04-04** House Sent to Governor `executive-receipt`
- **2019-04-26** House Date Signed by Governor `executive-signature`
- **2019-04-26** Act 61 `executive-signature`
- **2019-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e04a4fce-431d-467c-9b8f-968d4171cbf3`. Confidence: reported (aggregated from official Georgia legislature records).