SB 151: "Joint Development Authority of North Fulton Municipalities Act"; enact

Under current Georgia law, a county development authority can offer property tax incentives (through what's often called a tax abatement or incentive project) to businesses anywhere in the county, including inside cities. This bill creates a new Code section, O.C.G.A. § 36-62-4.1, that limits this power for what it calls a 'massively municipalized county': a county with no consolidated city-county government where two or more cities cover at least 95 percent of the county's land. In such a county, 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 city where the county courthouse sits, if that city's government has passed a resolution blocking the authority from operating there. The restriction would not apply to projects the authority already approved before January 1, 2026, or to later amendments, refinancing, or renewals of those existing projects. The law would take effect January 1, 2026.

• Creates a new Georgia law (O.C.G.A. § 36-62-4.1) defining a 'massively municipalized county' as one without a consolidated government where cities cover 95 percent or more of its land area.
• Bars a county development authority in such a county from buying or taking title to property for a tax incentive project inside certain north-side cities.
• Requires the affected city to have passed its own resolution opting out before the county authority's power there is limited.
• Exempts projects the authority approved before January 1, 2026, along with their later amendments, refinancing, renewals, or property transfers.
• Sets the law's effective date as January 1, 2026.

County development authorities in heavily city-covered counties without consolidated governments (in practice, this points to Fulton County), city governments north of the county seat within such a county, and businesses seeking property tax incentive deals in those cities. Existing project participants with pre-2026 approvals are unaffected.

Cities in the affected area would gain the ability to block the county development authority from handling tax incentive property deals within their borders, shifting control over local economic development incentives from the county level to individual city governments that choose to opt out.

• Section 1 adds O.C.G.A. § 36-62-4.1, defining 'massively municipalized county' based on the 95 percent land-coverage threshold and lack of a consolidated government.
• Subsection (b) blocks the county development authority from acquiring property for tax incentive projects in qualifying north-side municipalities that pass an opt-out resolution.
• Subsection (c) protects projects approved before January 1, 2026, and their future amendments, refinancing, or renewals from the new restriction.
• Section 2 sets the effective date as January 1, 2026.
• Section 3 repeals conflicting laws.

1. 2025-03-31House Passed/Adopted By Substitute (House)
2. 2025-03-31House Third Readers (House)
3. 2025-03-21House Committee Favorably Reported By Substitute (House)
4. 2025-03-20House Withdrawn, Recommitted (House)
5. 2025-03-18House Committee Favorably Reported By Substitute (House)
6. 2025-03-06House Second Readers (House)
7. 2025-03-04House First Readers (House)
8. 2025-03-03Senate Passed/Adopted (Senate)

• Brandon Beach (R, SD-21)Primary sponsor
• John Albers (R, SD-56)
• Shawn Still (R, SD-48)
• Jan Jones (R, HD-47)

1. PassedSenate voteFebruary 26, 2025

   31 yea, 23 nay (2 not voting, 0 excused)

   MOTION TO WITHDRAW AND COMMIT: Senate Vote #91

2. PassedSenate voteMarch 3, 2025

   32 yea, 23 nay (0 not voting, 1 excused)

   PASSAGE: Senate Vote #130

3. PassedHouse voteMarch 31, 2025

   101 yea, 63 nay (6 not voting, 10 excused)

   PASSAGE: House Vote #362

• development authorities
• tax incentives
• Fulton County
• local government powers
• economic development