HB 297 Georgia House · 2025-2026 Regular Session

Ad valorem tax; define multipurpose off-highway vehicle; provisions

Summary

A BILL to be entitled an Act to amend Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to definitions relative to motor vehicles and traffic, so as to revise the definition of "multipurpose off-highway vehicle"; to amend Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and motor homes, so as to define "multipurpose off-highway vehicle" and subclassify such vehicles for ad valorem taxation purposes; to provide that such vehicles shall not be returned or taxed for ad valorem taxation purposes; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2026

House Passage

Mar 2025

Senate Passage

Mar 2026

Signed into Law

May 2026

Introduced Feb 5, 2025 Signed May 12, 2026

Maddy AI version diff · 1 comparison

What changed between versions

LC 39 4573/a → HB 297/AP* · 6 edits

MODERATE

The bill completely replaced the original text, which defined and taxed a specific type of vehicle called a 'multipurpose off-highway vehicle,' with entirely new legislation to restructure Georgia's transportation governance. The new law abolishes the Georgia Regional Transportation Authority and the Atlanta-region Transit Link Authority, transferring their functions to a new entity called the Georgia Transportation Efficiency Authority. It also repeals the Governor's Development Council and updates various state codes to reflect these organizational changes.

Scope change

The bill's scope shifted entirely from regulating vehicle definitions and taxation to restructuring state transportation authorities and governance.

SCOPE

Removed all provisions defining 'multipurpose off-highway vehicles' and rules regarding their ad valorem taxation.

Added provisions to abolish the Georgia Regional Transportation Authority and the Atlanta-region Transit Link 'ATL' Authority.

Added provisions to create and define the new Georgia Transportation Efficiency Authority, including its board, powers, and duties.

Modified the list of amended titles in the act to include Titles 12, 32, 36, 45, 48, and 50, reflecting the new focus on transportation authorities and state government rather than just motor vehicles.

DEFINITION

Added new definitions for terms such as 'Authority', 'Board', 'Clean Air Act', and 'Compliance zone county' related to the new transportation authority.

TIMELINE

Removed the effective date of January 1, 2026, which was specific to the repealed vehicle tax provisions.

Floor votes · Senate Mar 31, 2026 · House Mar 4, 2025

How they voted

27–16

Passed · 4 other

Total votes 47

Mar 31, 2026

D Democratic18

16 Nay 2

88% Nay

R Republican29

27 Yea 2

93% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 12, 2026

Signed into law

Act 708

upper

May 12, 2026

Signed into law

House Date Signed by Governor

lower

Apr 2, 2026

Introduced

Senate Agreed House Amend or Sub

upper

Apr 2, 2026

Introduced

House Agreed Senate Amend or Sub As Amended

lower

Mar 31, 2026

Upper · Passed

Senate Passed/Adopted By Substitute

upper

Mar 25, 2026

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Mar 16, 2026

Committee

Senate Withdrawn & Recommitted

upper

Jan 12, 2026

Committee

Senate Recommitted

upper

Mar 25, 2025

Upper · Passed

Senate Committee Favorably Reported

upper

Mar 6, 2025

Committee

Senate Read and Referred

upper

Mar 4, 2025

Lower · Passed

House Passed/Adopted

lower

Feb 26, 2025

Lower · Passed

House Committee Favorably Reported

lower

Feb 5, 2025

Introduced

House Hopper

lower

6 primary · 0 co-sponsors