---
type: "Bill"
title: "Ad valorem tax; define multipurpose off-highway vehicle; provisions"
description: "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."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 297"
citation: "Georgia HB 297 (2025_26)"
classification: ["bill"]
subjects: ["CONSERVATION AND NATURAL RESOURCES", "HIGHWAYS", "BRIDGES", "AND FERRIES", "LOCAL GOVERNMENT", "MOTOR VEHICLES AND TRAFFIC", "PUBLIC OFFICERS AND EMPLOYEES", "REVENUE AND TAXATION", "STATE GOVERNMENT"]
status: "enacted"
primary_sponsors: ["David Huddleston", "Justin Howard", "Noel Williams, Jr.", "Steven Meeks", "Trey Rhodes", "Victor Anderson"]
version_count: 10
action_count: 20
vote_count: 7
first_action: "2025-02-05"
last_action: "2026-05-12"
source: "openstates"
source_identifier: "ocd-bill/243ea22f-7478-4f59-947a-b86add1a8425"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "82cf4ca85be1bd3f9f9617c280fd09cbbef6bb9313346b67ee7eaf111af79c64"
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 297 (2025_26) — 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.

## Version chain

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

1. **Floor Amendment AM 39 0549** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248743.pdf)
2. **HB 297/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/249083.pdf)
3. **LC 39 4573/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/231503.pdf)
4. **SCSFA to HB 297** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248574.pdf)
5. **Sen Ctee Sub LC 39 5123** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/247373.pdf)
6. **Sen Floor Amend 1 AM 39 0539** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248518.pdf)
7. **Sen Floor Amend 1 AM 39 0565** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/249017.pdf)
8. **Sen Floor Amend 2** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248565.pdf)
9. **Sen Floor Amend 2 AM 39 0570** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/249030.pdf)
10. **Sen Floor Amend 3** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248566.pdf)

## Votes

- Senate Vote #985 - 2025-2026 Regular Session — **38–14** (pass) · upper
- House Vote #841 - 2025-2026 Regular Session — **131–40** (pass) · lower
- House Vote #182 - 2025-2026 Regular Session — **168–0** (pass) · lower
- Senate Vote #718 - 2025-2026 Regular Session — **32–17** (pass) · upper
- Senate Vote #903 - 2025-2026 Regular Session — **30–19** (pass) · upper
- Senate Vote #901 - 2025-2026 Regular Session — **30–19** (pass) · upper
- Senate Vote #902 - 2025-2026 Regular Session — **18–30** (fail) · upper

## Sponsors

- David Huddleston — primary (person)
- Justin Howard — primary (person)
- Noel Williams, Jr. — primary (person)
- Steven Meeks — primary (person)
- Trey Rhodes — primary (person)
- Victor Anderson — primary (person)

## Timeline

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

- **2025-02-05** House Hopper `introduction`
- **2025-02-06** House First Readers `reading-1`
- **2025-02-10** House Second Readers `reading-2`
- **2025-02-26** House Committee Favorably Reported `committee-passage-favorable`
- **2025-03-04** House Third Readers `reading-3`
- **2025-03-04** House Passed/Adopted `passage`
- **2025-03-06** Senate Read and Referred `referral-committee`
- **2025-03-25** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-27** Senate Read Second Time `reading-2`
- **2026-01-12** Senate Recommitted `referral-committee`
- **2026-03-16** Senate Withdrawn & Recommitted `referral-committee, withdrawal`
- **2026-03-25** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-03-31** Senate Third Read `reading-3`
- **2026-03-31** Senate Passed/Adopted By Substitute `passage`
- **2026-04-02** House Agreed Senate Amend or Sub As Amended
- **2026-04-02** Senate Agreed House Amend or Sub
- **2026-04-10** House Sent to Governor `executive-receipt`
- **2026-05-12** House Date Signed by Governor `executive-signature`
- **2026-05-12** Act 708 `executive-signature`
- **2026-05-12** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/243ea22f-7478-4f59-947a-b86add1a8425`. Confidence: reported (aggregated from official Georgia legislature records).