Georgia Disabled Veteran Vehicle Tax Exemption

Title ad valorem tax is the one-time tax paid when a vehicle is titled in Georgia. The Department of Revenue states the current rate as 7% of fair market value. It replaced sales tax and the annual motor vehicle tax for vehicles covered by the title tax. The department's exception list includes disabled veterans compensated at 100%, former prisoners of war, Purple Heart recipients, and Medal of Honor recipients. The veteran files Form MV-30, a Georgian's Veteran Affidavit for Relief, with military documentation, at the county tag office. The revenue rule that implements the disabled-veteran piece ties the title-tax exemption to Code section 48-5-478 and to the free disabled-veteran plate in section 40-2-69. It grants the exemption on one vehicle. A later vehicle is exempt only if the vehicle that received the exemption has been sold, traded, or otherwise transferred. A transfer of that original vehicle to an immediate family member is taxed. The Department of Veterans Service describes the same exemption as covering whichever tax applies, the annual property tax or the title tax. It says the exemption is one vehicle the veteran owns. It also says a change in state law lets the veteran keep the exemption on a veteran plate of the veteran's choice, rather than only on the disabled-veteran plate, and that a Purple Heart plate or a Medal of Honor plate carries the exemption as well. Compensation at the 100% rate includes individual unemployability paid at that rate. A prisoner of war, Purple Heart, or Medal of Honor path does not require a 100% rating. The rating filter does not test those three paths.