Georgia voters will be asked three questions during this year’s General Election cycle, two of which are proposed constitutional amendments and one of which is a statewide referendum question.
These questions will appear on ALL ballots across the state, irrespective of how you voted in the primary elections back in May.
NOTE: Additional questions may appear on your ballot if there is a local referendum at the city or county level. You can check before you head to the polls by visiting the My Voter Page and viewing your sample ballot.
CONSTITUTIONAL AMENDMENTS
Amendment 1 – HR 1022 – Local Option Homestead Property Tax Exemption Amendment
“Shall the Constitution of Georgia be amended so as to authorize the General Assembly to provide by general law for a state-wide homestead exemption that serves to limit increases in the assessed value of homesteads, but which any county, consolidated government, municipality, or local school system may opt out of upon the completion of certain procedures?”
Amendment 1 addresses ad valorem taxes on homes by proposing the implementation of a statewide local-option homestead exemption on property taxes.
If approved, Amendment 1 would cap the amount a home value can increase each year due to inflation. Specifically, your home value on your personal home will not increase more than the rate of inflation by tying it to the Consumer Price Index. This also proposes a new option for a local sales tax, which would offset property taxes.
If approved by voters in the general election, local officials – including county commissioners, consolidated government officials, city elected leaders, and Board of Education members – would still have the option to opt-out of the exemption, so long as they vote to do so by March 2025.
If you vote YES, you’re casting a vote to 1) approve a cap on the amount a home value can increase in any given year, and 2) give your county officials the option to approve an additional 1 cent sales tax, which would be used to offset property taxes.
If you vote NO, you’re casting a vote 1) in opposition of capping the amount a home value can increase in any given year, and 2) expressing opposition to an additional 1 cent sales tax put in place by local county officials.
The enabling legislation for HR 1022 is House Bill 581. You can read the language of the bill here.
HB 581 passed the Georgia House 168-0 and the Senate 52-0.
HR 1022 passed the Georgia House 168-0 and the Georgia Senate 42-11.
Amendment 2 – HR 598 – Georgia Tax Court
“Shall the Constitution of Georgia be amended so as to provide for the Georgia Tax Court to be vested with the judicial power of the state and to have venue, judges, and jurisdiction concurrent with superior courts?”
If approved, Amendment 2 would eliminate the Georgia Tax Tribunal, which was created as an administrative court in 2013 to handle matters involving the Georgia Department of Revenue, and create the Georgia Tax Court. The Georgia Tax Court would be part of the judiciary branch in Georgia (as opposed to the executive branch as an administrative court) and would handle disputes with the Georgia DOR, including decisions made by the state agency. The judges for the Tax Court would be appointed by the Governor and approved by the House and Senate Judiciary committees.
Approval of this Constitutional Amendment would also give superior court judges in every county the ability to move a case out of superior court and into the Georgia Tax Court or to the existing Georgia Business Court. The Georgia Tax Court would begin operations in August 2026.
If you vote YES, you’re casting a vote in favor of creating the Georgia Tax Court by moving the responsibility of Georgia Department of Revenue disputes from the executive branch to the judicial branch.
If you vote NO, you’re casting a vote in against the creation of the Georgia Tax Court and in opposition to moving the responsibility of Georgia Department of Revenue disputes from the executive branch to the judicial branch.
The enabling legislation for HR 598 is House Bill 1267. You can read the language of the bill here. The measure was approved unanimously in the Georgia House and 45-1 in the Georgia Senate, with Senator Colton Moore voting NO.
STATEWIDE REFERENDUM
Question 1 – Increase of Personal Property Tax Exemptions
“Do you approve the Act that increases an exemption from property tax for all tangible personal property from $7,500.00 to $20,000.00?“
If approved, Question 1 would increase the personal property tax exemption amount from the current $7,500 to $20,000. Specifically, this would apply to any personal property with a fair market value of $20,000 or less, to include boats, aircraft, furniture, equipment, inventory, and other property used in a business. This would apply to an individual or a corporation. This would not apply to mobile homes, vehicles, or trailers.
If you vote YES, you’re voting in favor of increasing the personal property tax exemption from $7,500 to $20,000.
If you vote NO, you’re voting in opposition of increasing the personal property tax exemption and wish to keep it at $7,500.HB 808 can be found here. It passed the Georgia House 125-42. It passed the Georgia Senate 51-0.
Early in-person voting is ongoing through November 1. Contact your local Board of Elections office regarding Saturday voting.
Election Day is Tuesday, November 5. Polls are open from 7:00 a.m. to 7:00 p.m.
