# Georgia HB 297: Ad valorem tax; define multipurpose off-highway vehicle; provisions Georgia HB 297, Ad valorem tax; define multipurpose off-highway vehicle; provisions, is a 2025-2026 Regular Session House bill sponsored by Victor Anderson (Republican), Justin Howard (Republican), David Huddleston (Republican) and 3 others; status signed, last action 2026-05-12 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/GA-HB297-2025-2026 - As of: 2026-10-12 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Georgia HB 297 - State: Georgia - Session: 2025-2026 Regular Session - Title: Ad valorem tax; define multipurpose off-highway vehicle; provisions - Status: signed - Chamber: House - Introduced: 2025-02-05 - Last action: 2026-05-12, House Date Signed by Governor - Sponsors: Victor Anderson (Republican), Justin Howard (Republican), David Huddleston (Republican), Steven Meeks (Republican), Trey Rhodes (Republican), Noel Williams (Republican) - Cosponsors: 1 - Subjects: Ways & Means, Transportation, General Bill - Touches household money: yes - Roll calls: 8 (468 yes, 171 no in all) - Economic provisions PRIA read: 21 ## Summary No summary available. ## Bill overview: provisions PRIA read - Georgia combines its regional transit authorities: benefit, medium. The law creates the Georgia Transportation Efficiency Authority to plan, build, maintain, and run transit projects. When the law takes effect, the two former authorities' assets, debts, contracts, and federal funding roles transfer to it. The new authority also replaces the Atlanta-region Transit L… - Transferred transit workers keep pay and benefits: benefit, low. Employees of both former transit authorities move to the new authority when the law takes effect. They serve in similar roles, as determined by the executive director. The transfer cannot reduce their pay or benefits because of the move. Their covered personnel rights, retirement rights, and accrue… - Georgia centralizes federal transit funding: benefit, low. The new authority receives and distributes federal transit funds for compliance zone counties unless federal officials name another recipient. These counties are designated for covered air-pollution problems. By executive order, the Governor can also delegate federal planning, transit-funding, and… - Local officials gain transit contract control: benefit, low. A county qualifies as a nonattainment area when it has current or past covered pollution violations and authority board designation. Covered pollution includes ozone, carbon monoxide, and particulate matter above federal standards. For covered transit-agency contracts entered on or after January 1,… - Local transit districts face fewer procedures: benefit, low. Local services and funding that follow this law are exempt from the separate local-government service-planning chapter. The authority must coordinate with services under that chapter when practical. Multicounty community improvement districts no longer need regional-plan inclusion or an agreement w… - State transportation department manages district projects: benefit, low. The commission must contract with Georgia's transportation department for projects on a special district's approved investment list. Bus and rail mass transit systems and passenger rail are excluded from this requirement. The department manages execution, scheduling, and delivery. It chooses whethe… - Transport reports lose one secrecy exemption: benefit, low. Certain for-hire transport reports sent to Georgia Revenue or the former regional transit authority lose one public-records exemption. Reports sent to Georgia's transportation department remain covered by that exemption. Other laws can still limit access, so removing this exemption does not make ev… - Fulton gains flexibility for transit tax agreements: benefit, low. Fulton County transit tax agreements no longer need to identify projects from the former authority's approved regional transit plan. Agreements must still state the tax rate and duration. Participating local governments must represent at least 70 percent of the county population outside the city. T… - Transit authority gets purchase tax relief: benefit, low. The authority's tax exemption covers specified property, activities, and income. It also covers sales and use tax on property purchased by or for the authority. Motor fuel sales and use remain outside this exemption. This is an authority tax break, not a personal tax exemption for households. - MARTA sales tax continues through 2067: cost, medium. The law extends the MARTA retail sales and use tax through June 30, 2067. People making taxable purchases in the affected area continue paying this tax during that period. This provision does not state the tax rate. - Counties need approval to start transit: cost, low. The rule covers counties that neither provided transit nor received state-authority transit on or before January 1, 2026. These counties need a commissioners' resolution before starting service. Counties in a compliance zone also need approval in a county-wide referendum. - Residents face limits suing transit officials: cost, low. Authority board members, officers, and employees receive protection from certain liability when acting within their authority. Protection covers only the project activities and powers listed in the law. This limits legal recourse against those officials for covered actions, not every possible claim. - Certified airports stay outside transit authority control: cost, low. Covered airports certified under the federal airport-certification rule are outside the transit authority's jurisdiction. The authority cannot build, repair, expand, own, maintain, or operate those airports or their facilities. It can review transportation improvement programs when federal law spec… - Georgia ends some state planning requirements: cost, low. The state solid waste plan no longer must go to the Governor's Development Council. It also no longer must guide local and regional solid waste plans. The law repeals the state planning and development article in full. These provisions name no replacement planning process or responsibilities. - Environmental financing excludes certain transit projects: cost, low. The Georgia Environmental Finance Authority's project definition no longer covers a specified category of transportation projects. The exclusion covers projects authorized by either former transit authority when that authority is directed to issue debt. Qualifying environmental facilities and servi… - Local MARTA contracts gain funding limits: mixed, low. Local governments can contract with MARTA for transit services or facilities without regional-plan inclusion or former regional-authority approval. These contracts cannot use MARTA Act bonds or its special retail sales and use tax. Fares, service or facility revenue, or subsidies from or on behalf… - Local transit aid includes payment safeguards: mixed, low. The authority can grant local governments some or all of a project's cost. Grant terms can require revenue for operating costs and debt, special funds, or other repayment protections. By governing-body resolution, local governments can lease authority-owned transit facilities for up to 50 years. Le… - State reviews plans; local officials retain override: mixed, low. By executive order, the Governor can give the authority statewide transportation-plan review and related public-involvement duties. Board approval and requests for changes require a majority vote. The board can reject a late plan by majority vote only after its stated deadline is missed. State or f… - Transit votes replace regional approval steps: mixed, low. Gwinnett County can put a rapid transit contract to voters without first getting regional-plan approval. A majority of qualified voters voting must approve the contract. Participating counties also no longer need regional-plan approval for fixed-guideway transit, such as rail. Before public money e… - Counties gain control over transit tax projects: mixed, low. Qualifying counties and municipalities can propose transit sales-tax projects without regional-plan limits or new-authority approval. They must meet at least 60 days before the referendum is called. The county must approve its resolution by majority vote. The resolution must list projects, approxim… - Transit tax surpluses face spending rules: mixed, low. The law changes how transit sales-tax money left after required debt or project costs is used. Part 2 surpluses can fund more transit projects through a qualifying later intergovernmental agreement. Without that agreement, applicable surplus money first reduces other county debt, then supports prop… ## Sponsors and cosponsors - Sponsor: Victor Anderson (Republican), House - Sponsor: Justin Howard (Republican), House - Sponsor: David Huddleston (Republican), House - Sponsor: Steven Meeks (Republican), House - Sponsor: Trey Rhodes (Republican), House - Sponsor: Noel Williams (Republican), House - Cosponsor: Jason Anavitarte (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-03 | Senate | AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE | pass | 38 | 14 | 3 | | 2026-04-03 | Senate | MOTION TO PRINT | fail | 21 | 32 | 2 | | 2026-04-02 | House | Agree to Senate Sub as Am | pass | 131 | 40 | 6 | | 2026-03-31 | Senate | PASSAGE BY SUBSTITUTE | pass | 30 | 19 | 2 | | 2026-03-31 | Senate | MOTION FOR THE PREVIOUS QUESTION | pass | 30 | 19 | 2 | | 2026-03-31 | Senate | ADOPTION OF AMENDMENT #3 BY THE SENATOR FROM THE 2ND | fail | 18 | 30 | 3 | | 2026-03-16 | Senate | MOTION TO WITHDRAW AND COMMIT | pass | 32 | 17 | 5 | | 2025-03-04 | House | PASSAGE | pass | 168 | 0 | 7 | ## Actions (20) - 2026-05-12: House Date Signed by Governor (House) - 2026-05-12: Act 708 - 2026-05-12: Effective Date - 2026-04-10: House Sent to Governor (House) - 2026-04-02: House Agreed Senate Amend or Sub As Amended (House) - 2026-04-02: Senate Agreed House Amend or Sub (Senate) - 2026-03-31: Senate Third Read (Senate) - 2026-03-31: Senate Passed/Adopted By Substitute (Senate) - 2026-03-25: Senate Committee Favorably Reported By Substitute (Senate) - 2026-03-16: Senate Withdrawn & Recommitted (Senate) - 2026-01-12: Senate Recommitted (Senate) - 2025-03-27: Senate Read Second Time (Senate) - 2025-03-25: Senate Committee Favorably Reported (Senate) - 2025-03-06: Senate Read and Referred (Senate) - 2025-03-04: House Third Readers (House) - 2025-03-04: House Passed/Adopted (House) - 2025-02-26: House Committee Favorably Reported (House) - 2025-02-10: House Second Readers (House) - 2025-02-06: House First Readers (House) - 2025-02-05: House Hopper (House) ## Bill text - HB 297/AP* (v17): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249083) ## Related bills - SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed) - SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed) - SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed) - SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed) - HB 1391: Specialty license plates; honor public safety officers; establish (signed) - HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed) ## Sources - [HB 297/AP* (v17) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249083) ## Related - [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026) - [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026) - [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026) - [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026) - [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026) - [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026) - [Georgia bills](https://policyrisk.com/states/georgia/bills) - [Georgia state hub](https://policyrisk.com/states/georgia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/GA-HB297-2025-2026 (as of 2026-10-12).