GA HB297

Exempts multipurpose off-highway vehicles (MOHVs) from ad valorem property taxation beginning January 1, 2026

Revises the legal definition of "multipurpose off-highway vehicle" to include self-propelled vehicles with utility features, originally manufactured for off-highway use, operating between 25-65 mph, with gross weight under 4,000 pounds

Creates a separate tax classification for MOHVs under Georgia's Constitution, distinguishing them from all-terrain vehicles, low-speed vehicles, passenger cars, and personal transportation vehicles

Removes the requirement for MOHV owners to return these vehicles for ad valorem tax purposes or pay property taxes on them