SB151: SB151 "Joint Development Authority of North Fulton Municipalities Act"; enact
Last action March 31, 2025 · House Passed/Adopted By Substitute
A Georgia Senate bill would stop county development authorities in heavily city-covered counties, like Fulton County, from handling property tax incentive deals inside north Fulton cities that vote to opt out.
In plain language
Right now, a county development authority (a body that can offer property tax breaks to attract business projects) can operate anywhere in its county, including inside cities. This bill changes that for what it calls a 'massively municipalized county,' defined as a county without a merged city-county government where cities cover 95 percent or more of the county's land. In those counties, the county development authority could no longer buy or take title to property for a tax incentive project inside a city located north of the county's main city, if that city's government has passed a resolution blocking the authority from operating there. The restriction would not undo projects already approved before January 1, 2026, or affect later changes, refinancing, or property transfers tied to those older projects. The bill would take effect January 1, 2026.
What the bill does
- Adds a new section to Georgia's development authority law (O.C.G.A. Chapter 62 of Title 36) defining a 'massively municipalized county' as one where cities cover 95 percent or more of the land and there is no merged city-county government.
- Bars a county development authority in such a county from buying or taking title to property for a property tax incentive project inside certain north-side cities.
- Makes that restriction apply only if the city's own governing body has passed a resolution opting the city out of the county authority's reach.
- Protects development projects approved before January 1, 2026 from the new restriction, including later refinancing, renewals, or property transfers tied to them.
- Sets the law's effective date as January 1, 2026.
Who it affects
County development authorities in heavily city-covered counties (chiefly Fulton County), city governments north of a county's main city (such as several north Fulton municipalities), businesses seeking property tax incentive deals, and residents of those cities.
Why it matters
Cities that pass an opt-out resolution would gain more control over whether the county, rather than the city itself, can offer property tax incentives for development within their borders, changing who controls tax break deals inside those city limits going forward.
Key provisions
- Section 1 adds new Code section 36-62-4.1 defining 'massively municipalized county' as a county without a consolidated government where two or more cities cover 95 percent or more of its land area.
- Subsection (b) bars a county development authority from acquiring property for a tax incentive project inside a city north of the county seat's city if that city has adopted an opt-out resolution.
- Subsection (c) exempts projects already approved before January 1, 2026, and shields their later amendments, refinancing, renewals, or property transfers from the new rule.
- Section 2 sets the effective date at January 1, 2026.
- Section 3 repeals any conflicting state laws.
Status timeline
- House Passed/Adopted By Substitute (House)
- House Third Readers (House)
- House Committee Favorably Reported By Substitute (House)
- House Withdrawn, Recommitted (House)
- House Committee Favorably Reported By Substitute (House)
- House Second Readers (House)
- House First Readers (House)
- Senate Passed/Adopted (Senate)
Show full history (14 actions)
- Senate Third Read (Senate)
- Senate Read Second Time (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Withdrawn & Recommitted (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Brandon Beach (R, SD-021)
- John Albers (R, SD-056)
- Shawn Still (R, SD-048)
- Jan Jones (R, HD-047)
Votes
- Senate voteFebruary 26, 2025
31 yea, 23 nay (2 not voting, 0 absent)
- Senate voteMarch 3, 2025
32 yea, 23 nay (0 not voting, 1 absent)
- House voteMarch 31, 2025
101 yea, 63 nay (6 not voting, 10 absent)
Topics
- development authorities
- property tax incentives
- Fulton County
- local government powers
- economic development