TAVT Calculator & Assessment Manual
Fair Market Value is the value listed in the Department of Revenue's assessment manual, minus any trade-in for dealer sales.
Fair Market Value
What the tax is figured on
If a vehicle isn't listed in the assessment manual, use the greater of the value on the bill of sale or the “clean retail” value in the NADA guide, January 1, 2019 edition, minus any trade-in for dealer sales.
The Department of Revenue's calculator and the current manual are linked above.
Quick reference
TAVT quick reference guide for dealers
- Dealers collect the state and local Title Ad Valorem Tax (TAVT) from customers buying vehicles that will be titled in Georgia (purchases on or after March 1, 2013). Paying TAVT exempts the vehicle from sales tax and the buyer from the annual ad valorem (“birthday”) tax. The $18 title application fee and tag fees still apply.
- The dealer collects the TAVT and submits it with the title application (form MV-1) to the county where the vehicle will be registered, through Electronic Title Registration (required since January 1, 2018).
- The TAVT and title application must reach the State within 30 days of the purchase date, or the dealer is charged a late penalty. Additional ETR penalties may apply.
- Generally, TAVT is the applicable rate times the Fair Market Value (FMV), as defined by law.
With a trade-in, the FMV is reduced by the trade-in first: (FMV − trade-in) × rate = TAVT due.
TAVT-exempt deals
Tag office locator
Title work for TAVT-exempt deals goes to the county tag office. Motor Vehicle Division office hours are 7:30 a.m. to 4:30 p.m., Monday to Friday, except state holidays.