All Georgia voters will have a choice between two proposed constitutional amendments and an additional referendum in the 2024 general election.

Proposed constitutional amendment 1

This proposed amendment was brought to the vote through a resolution approved by the Georgian legislature. According to a summary provided by the state, this proposal amends Article VI, Section II, Paragraph II of the Georgia Constitution to add a new subparagraph (a.1) to authorize the General Assembly to provide by general law a statewide uniform homestead exemption. The law may limit this exemption to various political subdivisions for which homestead exemptions do not already exist and may provide that political subdivisions may waive it or consent to future political subdivisions.

Voting question:

“Shall the Constitution of Georgia be amended to authorize the General Assembly to provide by general law a statewide homestead exemption intended to limit the increase in the assessed value of homesteads, but applicable to each county, each consolidated government, each community etc. is entitled to? “The local school system can opt out after completing certain procedures?”

Proposed change:

“(a.1) In addition to the powers otherwise authorized by this Constitution, the General Assembly shall have the authority to provide by general law a single statewide homestead exemption from ad valorem taxes, applicable uniformly to each consolidated county government, municipality, or local school system January 1, 2025; Provided, however, that the General Assembly may: (1) limit the application of the homestead exemption to those political subdivisions for which certain existing homestead exemptions are not already in effect; (2) prescribe a method by which such political subdivision may waive the homestead exemption; and (3) prescribe a method by which any such newly created political subdivision may elect such homestead exemption.”

Proposed constitutional amendment 2

This proposal was also placed on the ballot by Georgia lawmakers. According to the state’s summary, this proposal creates a statewide tax court for Georgia with statewide jurisdiction for use in certain circumstances. It contains provisions regarding the venue, jurisdiction and powers of that court. It provides for the appointment of judges of the Georgia Tax Court with qualifications required by law and the filling of vacancies.

Voting question:

“Shall the Constitution of Georgia be amended to provide that the Georgia Tax Court shall be vested with the judicial power of the State and that the venue, judges and jurisdiction shall be the same as those of the superior courts?”

Suggested changes:

Article VI, Section I of the Constitution is amended by revising Section I to read: “Section I. Judicial Power of the State.” The judicial power of the State shall vest exclusively in the following classes of courts: district courts, probate courts, juvenile courts, state courts, superior courts , Statewide Business Court, Georgia Tax Court, Court of Appeals and Supreme Court. Nothing in this paragraph shall prevent a superior court from establishing, as provided by law, a business court division within its jurisdiction. District courts, probate courts, juvenile courts, and state courts are courts of limited jurisdiction. In addition, the General Assembly may establish or authorize the establishment of municipal courts and authorize administrative authorities to exercise quasi-judicial powers. The district courts have jurisdiction over violations of regulations and other jurisdictions provided by law. Except as provided in this paragraph and in Section “The General Assembly shall have the power to confer jurisdiction on municipal courts “by law” to prosecute state crimes.”

Article VI, Section II of the Constitution is amended by adding a new paragraph, reading as follows: “Section become. Any hearing of a case in the Georgia Tax Court shall take place in the District, as otherwise required by this section.”

Article VI, Section III of the Constitution is amended by the addition of a new paragraph to read as follows: “Section III. Jurisdiction of the Georgia Tax Court. The Georgia Tax Court shall have statewide jurisdiction as provided by law.”

Article VI, Section IV of the Constitution is amended by revising Section I to read: “Section I. Jurisdiction of Superior Courts.” Except as otherwise provided in this Constitution, superior courts shall have jurisdiction in all cases. They have exclusive jurisdiction to try criminal cases, except in cases involving minor offenders, to the extent provided for by law; in cases involving ownership of land; and in divorce cases. They have concurrent jurisdiction in equity cases with the statewide business court and the Georgia Tax Court. A superior court may, by agreement of the parties, order that a case be transferred to the statewide business court or the Georgia Tax Court as provided by law. The superior courts shall have jurisdiction over the appeal, either alone or by county or district, as provided by law.”

Article VI, Section VII of the Constitution is amended in paragraph I by the addition of a new subparagraph, which reads as follows: “(c) The term of office of each judge of the Georgia Tax Court shall be four years; provided, however, that the initial term of office of each such judge shall be as provided by law. Each judge of the Georgia Tax Court is appointed by the Governor, subject to approval by a majority vote of the Senate Judiciary Committee and a majority vote of the House Judiciary Committee. Any judge may be reappointed for any number of consecutive terms provided that, at the time of each appointment, he or she meets the qualifications required for appointment and is certified pursuant to this subparagraph. The Georgia Tax Court consists of the number of judges provided by law. For purposes of qualification, judges of the Georgia Tax Court will be deemed to practice within the geographic area of ​​this state.”

Article VI, Section VII of the Constitution is amended in paragraph II by adding a new subparagraph to read as follows: “(b.2) Judges of the Georgia Tax Court shall have the qualifications provided by law.”

Article VI, Section VII of the Constitution, relating to classes of courts of limited jurisdiction, is amended by revising Section III to read as follows: “Section III. Job offers. Vacancies shall be filled by appointment of the Governor, unless law otherwise provides in the magistrate, probate and juvenile courts. Vacancies in the statewide business court shall be filled by appointment by the Governor, subject to approval pursuant to subparagraph (b) of paragraph (I) of this section. Vacancies in the Georgia Tax Court shall be filled by appointment of the Governor, subject to approval pursuant to subparagraph (c) of paragraph (I) of this section.”

Statewide referendum A

There is an additional ballot question that is not a proposed constitutional amendment but would make other changes to Georgia law. The question put to the vote by the Georgia legislature is summarized by the state as a proposal that increases the amount of the tax exemption for tangible personal property from $7,500.00 to $20,000.00. It amends Code Section 48-5-42.1 of the Official Code of Georgia, explained in subsection (b). If approved by a majority of voters, the law will take effect on January 1, 2025 and apply to all tax years beginning on or after that date.

Voting question:

“Do you approve legislation increasing the property tax exemption for all tangible personal property from $7,500.00 to $20,000.00?”