Smart Technologies for Accessible and Resilient Transportation Act or the START Act This bill directs the Department of Transportation (DOT), in coordination with any other applicable federal agencies to create, publish, and make available to the public online a Smart Community Resource Center to assist states and local communities in developing and implementing intelligent transportation system programs and smart city or community transportation programs. Intelligent transportation systems are systems that integrate advanced communications technologies into transportation infrastructure and vehicles, and encompass wireless and traditional communications-based information and electronic technologies. DOT shall develop and implement an annual competition for the Smart Cities Challenge, under which it shall provide competitive grants to communities of all sizes to implement smart transportation proposals. The Government Accountability Office shall conduct a study on innovative financing and procurement for funding smart cities or community activities and associated demonstration projects. Recipients of a Smart Cities Challenge grant shall submit quarterly reports to DOT regarding the development, implementation, and operation of their projects funded under the challenge.