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House · Passed · 2025-2026 Regular Session

HB 297: Ad valorem tax; define multipurpose off-highway vehicle; provisions

Last action May 12, 2026 · Effective Date

House Bill 297 would abolish the Georgia Regional Transportation Authority and rename and restructure the Atlanta-region Transit Link Authority into a new Georgia Transportation Efficiency Authority, while extending MARTA's sales tax and revising local transit funding rules.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.

In plain language

Although this bill's title references ad valorem tax and off-highway vehicles, the actual text passed by the House and Senate deals entirely with state transportation governance. It repeals the law creating the Georgia Regional Transportation Authority (GRTA) and reenacts the chapter governing the Atlanta-region Transit Link 'ATL' Authority as a new entity called the Georgia Transportation Efficiency Authority. All of GRTA's and ATL's assets, debts, employees, and contracts transfer to the new authority, which gets a 13-member board appointed by the Governor, Senate President, House Speaker, and the commissioner of transportation. The bill also extends the deadline for MARTA's special sales tax through June 30, 2067, removes many requirements that local transit projects be pulled from a 'regional transit plan' approved by the old ATL Authority, and abolishes the Governor's Development Council. It updates dozens of related Georgia Code sections on solid waste planning, motor carrier definitions, and transportation funding to reflect the new authority's name. The law would take effect once the Governor signs it.

What the bill does

  • Repeals the Georgia Regional Transportation Authority (GRTA) entirely and folds its assets, debts, and employees into a renamed and restructured authority.
  • Renames the Atlanta-region Transit Link 'ATL' Authority as the Georgia Transportation Efficiency Authority and rewrites its governing chapter, board structure, and powers.
  • Creates a 13-member board (8 Governor appointees, 2 Senate, 2 House, plus the transportation commissioner) to run the new authority.
  • Extends the MARTA sales and use tax authorized under the MARTA Act so it can be levied through June 30, 2067.
  • Removes requirements that local transit sales tax projects be drawn from a 'regional transit plan' approved by the old ATL Authority, simplifying local project selection.
  • Abolishes the Governor's Development Council and repeals related solid waste planning language tied to that council.

Who it affects

Local governments and counties that levy transit sales taxes (including Fulton, Gwinnett, and metro Atlanta counties), MARTA riders and taxpayers, employees of GRTA and the ATL Authority who transfer to the new agency, the Department of Transportation, and metropolitan planning organizations involved in state transportation planning.

Why it matters

Georgians in metro Atlanta and other counties that fund transit through local sales taxes would see the entity approving and coordinating those projects change, and the process for choosing which projects get built would no longer route through a state-approved regional transit plan. MARTA's funding stream would continue decades longer than under prior law.

Key provisions

  • Section 1-1 repeals Chapter 32 of Title 50, eliminating GRTA and marking that part of the code as reserved.
  • Section 1-2 reenacts Chapter 39 of Title 50 as the 'Georgia Transportation Efficiency Authority Act,' defining terms, powers, and a new board structure in O.C.G.A. §§ 50-39-1 through 50-39-51.
  • Section 50-39-4 transfers all GRTA and ATL Authority assets, contracts, employees, and retirement rights to the new authority effective on the bill's effective date.
  • Section 50-39-32 exempts the new authority from state and local taxes on its property, income, and purchases, except for motor fuel taxes.
  • Section 3-5 adds O.C.G.A. § 32-9-13.1, extending MARTA's retail sales and use tax under the MARTA Act through June 30, 2067.
  • Sections 2-1 through 2-3 strike references to the 'regional transit plan' and authority pre-approval from the Transit SPLOST law, letting counties and municipalities develop their own project lists.
  • Section 3-14 repeals Article 6 of Chapter 12 of Title 45, abolishing the Governor's Development Council.
  • Section 4-1 makes the Act effective upon the Governor's signature or upon becoming law without signature.

From the bill

“There is created the Georgia Transportation Efficiency Authority as a body corporate and politic, which shall be deemed an instrumentality of the State of Georgia and a public corporation thereof, for purposes of managing or causing to be managed transit within this state”

This creates the new state transit authority that replaces GRTA and the ATL Authority.

“the retail sales and use tax levied pursuant to the authority granted by the MARTA Act shall be levied until and including June 30, 2067”

This extends how long MARTA's special sales tax can be collected.

“the authority shall not be required to pay any taxes or assessments imposed by the state or any of its counties, municipal corporations, political subdivisions, or taxing districts”

This gives the new transportation authority a broad exemption from state and local taxes.

Discussed in meetings (9)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. Senate floor session, March 16, 2026 (legislative day 32)

    From 1:52:53 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Withdrawn & Recommitted)

    Summary by Georgia Commons: The majority leader requested that HB 297 move from the Finance Committee to the Transportation Committee. The clerk described provisions defining multipurpose off-highway vehicles and exempting them from vehicle property taxation. A member objected to the transfer but did not explain the objection. The Senate approved the motion 32 to 17.

  2. Senate Transportation Committee, March 25, 2026

    From 0:44:55 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The House sponsor supported replacing the original tax proposal with a transit-agency restructuring substitute. The Senate presenter said it would dissolve GRTA, rename the ATL the Georgia Transportation Efficiency Authority, remove overlapping functions and powers to compel local action, and let counties outside metro Atlanta opt in for federal transit funding. The presenter said existing express buses would continue, expansion would require voter approval, and annual performance reporting would be required. Members questioned whether a seven-member board could be controlled by appointees outside the affected counties, whether the governor would have too much influence, and whether the lengthy substitute had received enough review. The presenter said agency representatives had provided input but acknowledged no full review with GDOT. The presenter said MARTA’s powers and SRTA’s borrowing arrangements would remain unchanged. A MARTA witness, who had not reviewed the substitute, requested transparent allocation of federal funds and regional representation. The witness estimated combined administrative and low-income set-asides at $4.234 million from $31 million in 2025; the presenter estimated administrative fees alone below $2 million. The committee adopted a nine-member board amendment: four governor appointments, two each for the lieutenant governor and speaker, and the GDOT commissioner, with at least five appointees residing in affected counties. It then unanimously approved the substitute as amended.

  3. Senate Rules Committee, March 30, 2026

    From 0:42:24 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor described HB 297 as a transportation efficiency measure developed with the Senate majority leader, without explaining its provisions. A member selected it, and the committee unanimously approved the calendar containing it.

  4. Senate floor session, March 31, 2026 (legislative day 39, part 2)

    From 1:36:47 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Passed/Adopted By Substitute)

    Summary by Georgia Commons: The majority leader presented a substitute combining the Georgia Regional Transportation Authority and ATL into the Georgia Transportation Efficiency Authority. The majority leader said it would reduce the board by 70%, remove unused powers over local decisions and funding, preserve existing transit service, and return transit planning to local governments. The majority leader offered an amendment clarifying federal funding arrangements, the 13-county service area and board membership, saying it would protect nearly $1 billion in anticipated federal transportation funding. Opponents said statewide appointments would reduce regional influence, questioned any operating savings, and warned about federal funding arrangements and long-term transit planning. One senator proposed suspending the law if specified statewide offices changed parties. The chair ruled that amendment out of order. Another senator proposed allowing counties involved in voting-rights litigation to initiate transit through a voter referendum without relying on county commissioners. That amendment failed, 18 to 30. The majority leader's amendment was adopted without objection. The Senate voted 30 to 19 to end debate and passed the amended substitute, also 30 to 19.

  5. Senate floor session, March 31, 2026 (legislative day 39, part 1)

    From 7:59:19 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Third Read)

    Summary by Georgia Commons: The clerk first described HB 297 as changing definitions and property tax treatment for multipurpose off-highway vehicles. The clerk then read a committee substitute concerning transportation agencies: abolishing the Georgia Regional Transportation Authority, changing the Atlanta Region Transit Link Authority and transferring assets, obligations and employees to a Georgia Transportation Efficiency Authority. An amendment was read revising the definition of a compliant zone county to refer to a county with a non-attainment area. The chair paused proceedings for dinner before a presentation or vote. The bill remained pending when the transcript ended.

  6. House Transportation Committee, April 1, 2026

    From 0:15:18 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said HB 297 would combine the Georgia Regional Transportation Authority and the ATL into the Georgia Transportation Efficiency Authority, reduce their combined boards from 31 members to 13, and remove powers including eminent domain and overriding local decisions. The sponsor said existing transit services, federal funding oversight and major-development reviews would continue, with annual service reporting added. The sponsor described Senate amendments preserving the 13-county jurisdiction, clarifying funding autonomy outside metro Atlanta and retaining a governor-appointed board majority to protect federal approvals. The sponsor said nearly $1 billion in federal highway and transit funding was expected for metro Atlanta next year. Members questioned whether local officials and counties outside metro Atlanta would have enough board representation. The sponsor emphasized local planning authority and protection of outside counties' funding. Another member defended existing agencies' respect for local control and questioned how a separate eight-year referendum restriction would affect voters. The sponsor said that restriction was not part of this bill; another member distinguished transit taxes from broader transportation taxes. Asked about environmental protections and rural services, the sponsor said neither would be weakened. A member raised inherited debt and contract risks; the sponsor said oversight would remain. Another member warned of disconnected county systems. The sponsor said coordination would remain up to counties, rather than become a new authority responsibility. No amendments were offered at this hearing, and no vote was taken.

  7. House floor session, April 2, 2026 (legislative day 40, AM)

    From 2:01:19 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The presenter said the Senate substitute for HB 297 would merge the Georgia Regional Transportation Authority and Atlanta-region Transit Link Authority into the Georgia Transportation Efficiency Agency, remove unused powers, preserve existing transit services and return planning decisions to local governments. The presenter described annual safety and customer-service reporting, voter approval for tax-supported expansion, and a board with eight governor appointees, two House appointees, two Senate appointees and the transportation commissioner. Members questioned public review, loss of local board appointments, protections for underserved communities and transferred debts. The presenter said a House committee reviewed the language, public comment was offered but unused, and existing obligations would transfer, though no debt had been identified. A member questioned the need for restructuring and its effect on traffic. A House amendment extended MARTA's existing penny sales tax through 2067. One member opposed the lengthy extension, comparing it with shorter school sales taxes. The amendment's supporter said long-term financing required the extension and warned MARTA could otherwise cease operating within two years. The House adopted the amendment without objection and agreed to the amended Senate substitute, 131 to 40.

  8. Senate floor session, April 2, 2026 (legislative day 40, part 2)

    From 6:11:02 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Agreed House Amend or Sub)

    Summary by Georgia Commons: The majority leader said HB 297 retained its transportation-agency restructuring and that the House’s change extended the existing MARTA one-cent sales tax for 10 years. The clerk read language abolishing the Georgia Regional Transportation Authority and transferring assets, obligations and employees into a reorganized transportation authority. A member requested printed copies of the underlying bill, saying only the amendment was available. That motion failed, 21–32, after members disputed access to the text. One supporter said extending the tax was necessary to preserve access to federal transit funding. An opponent warned against overhauling a major transit system and shifting authority into a more partisan structure. Another member emphasized that core counties had built and funded the system and should retain a voice. The Senate agreed to the House amendment, 38–14.

Status timeline

  1. 2026-05-12Effective Date
  2. 2026-05-12Act 708
  3. 2026-05-12House Date Signed by Governor (House)
  4. 2026-04-10House Sent to Governor (House)
  5. 2026-04-02Senate Agreed House Amend or Sub (Senate)
  6. 2026-04-02House Agreed Senate Amend or Sub As Amended (House)
  7. 2026-03-31Senate Passed/Adopted By Substitute (Senate)
  8. 2026-03-31Senate Third Read (Senate)
Show full history (20 actions)
  1. 2026-03-25Senate Committee Favorably Reported By Substitute (Senate)
  2. 2026-03-16Senate Withdrawn & Recommitted (Senate)
  3. 2026-01-12Senate Recommitted (Senate)
  4. 2025-03-27Senate Read Second Time (Senate)
  5. 2025-03-25Senate Committee Favorably Reported (Senate)
  6. 2025-03-06Senate Read and Referred (Senate)
  7. 2025-03-04House Passed/Adopted (House)
  8. 2025-03-04House Third Readers (House)
  9. 2025-02-26House Committee Favorably Reported (House)
  10. 2025-02-10House Second Readers (House)
  11. 2025-02-06House First Readers (House)
  12. 2025-02-05House Hopper (House)

Sponsors

  • Victor Anderson (R, HD-10)Primary sponsor
  • Trey Rhodes (R, HD-124)
  • Steven Meeks (R, HD-178)
  • Noel Williams, Jr. (R, HD-148)
  • David Huddleston (R, HD-72)
  • Jutt Howard (R, HD-71)
  • Jason Anavitarte (R, SD-31)

Votes

  1. PassedHouse voteMarch 4, 2025

    168 yea, 0 nay (7 not voting, 5 excused)

    PASSAGE: House Vote #182

  2. PassedSenate voteMarch 16, 2026

    32 yea, 17 nay (3 not voting, 2 excused)

    MOTION TO WITHDRAW AND COMMIT: Senate Vote #718

  3. PassedSenate voteMarch 31, 2026

    30 yea, 19 nay (0 not voting, 5 excused)

    MOTION FOR THE PREVIOUS QUESTION: Senate Vote #901

  4. FailedSenate voteMarch 31, 2026

    18 yea, 30 nay (1 not voting, 5 excused)

    ADOPTION OF AMENDMENT #3 BY THE SENATOR FROM THE 2ND: Senate Vote #902

  5. PassedSenate voteMarch 31, 2026

    30 yea, 19 nay (0 not voting, 5 excused)

    PASSAGE BY SUBSTITUTE: Senate Vote #903

  6. PassedHouse voteApril 2, 2026

    131 yea, 40 nay (2 not voting, 3 excused)

    Agree to Senate Sub as Am: House Vote #841

  7. FailedSenate voteApril 3, 2026

    21 yea, 32 nay (0 not voting, 1 excused)

    MOTION TO PRINT: Senate Vote #984

  8. PassedSenate voteApril 3, 2026

    38 yea, 14 nay (1 not voting, 1 excused)

    AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE: Senate Vote #985

Topics

  • public transit
  • MARTA sales tax
  • transportation authority reorganization
  • local sales taxes
  • state government agencies

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