In addition to voting for president and down-ballot candidates in the Nov. 5 election, Georgians will decide on a couple of tax measures and whether to create a statewide tax court.

Three questions call for a statewide vote, all of which appear at the end of the ballot. The first time most voters see these questions is the day they vote, and the questions are worded in a way that can be confusing.

Two of the questions on the Nov. 5 ballot are proposed constitutional amendments, while the third is a statewide referendum. Each asks for a “yes” or “no” answer.

Let’s look at each:

Proposed constitutional amendments 

Amendment 1: Provides for general law statewide homestead exemption that may differentiate among political subdivisions (House Resolution 1022)

What it means: This amendment would create a statewide exemption to the local homestead tax that uniformly applies to all counties, local school systems, consolidated governments and municipalities unless they opt out. It would amend Article VII, Section II, Paragraph II of the Georgia Constitution, which addresses state taxation and finances, according to the secretary of state’s summary of the proposed amendment. It would freeze the values of all homesteads in Georgia based on a yearly assessment of the consumer price index, meaning the value of a home would go up the same percentage as the value of a home in a different part of Georgia, according to a WABE report. This would create more uniformity and continuity. Lawmakers took up the issue after receiving complaints from people who didn’t understand why they were paying more in taxes when the property tax millage rate in their counties hadn’t increased.

Amendment 2: Provides for a statewide Georgia tax court (House Resolution 598)

What it means: The Georgia Tax Tribunal, which is in the executive branch, would move to the Georgia Tax Court, which is in the judicial branch. The Georgia Tax Court would have statewide jurisdiction. If this amendment is approved, judges would be appointed by the governor and approved by the House Judiciary Committee and the Senate Judiciary Committee. Judges would serve four-year terms. Proponents of Amendment 2 say the Tax Court would provide more uniformity to its decisions. The court would have broader jurisdiction over constitutional claims and Department of Revenue actions, answering appeals that would otherwise go to the Georgia Supreme Court. This change would allow the Supreme Court to focus on more serious cases, according to the Reason Foundation.

Statewide referendum question

Referendum A: Raises amount of tangible personal property tax exemptions from $7,500 to $20,000 (House Bill 808)

What it means: “Tangible personal property” is a tax term referring to personal property that can be felt, touched or physically relocated. That includes cars, furniture, jewelry, household goods, appliances and business equipment. This referendum would increase a property tax exemption for tangible personal property worth $7,500 or less to property worth $20,000 or less.

If approved by a majority of voters, the act would become effective Jan. 1, 2025, and apply to all tax years beginning on or after that date, according to a summary released by the Secretary of State’s Office.

See the secretary of state’s summary of the ballot measures here. 

Learn more about the ballot measures here.

Have questions? Contact Tammy Joyner on X @lvjoyner or at [email protected].