Constitutional Amendment — To dedicate
revenue from special license plates
Text of ballot issue:
Shall the Constitution of Georgia be amended
so as to authorize the General Assembly to
provide for special motor vehicle license
plates and dedicate the revenue from such
plates for stated purposes, including
dedications for the ultimate use of
agencies, funds, or nonprofit corporations
where it is found that there will be a
benefit to the state?
What it means to you:
This amendment allows lawmakers to dedicate
money raised from certain special license
plates to be used for a specific cause,
including nonprofit agencies. Currently, the
constitution generally forbids the
earmarking of state funds for particular
purposes and giving state funds to private
groups. A “yes” vote would allow portions of
tag fees to be dedicated to certain causes
through specialty license plates. A “no”
vote would mean any groups seeking to raise
money through that avenue would be
prohibited from doing so, unless they
pursued a constitutional amendment.
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Constitutional Amendment — To protect the
traditions of fishing and hunting
Text of ballot issue:
Shall the Constitution of Georgia be amended
so as to provide that the tradition of
fishing and hunting and the taking of fish
and wildlife shall be preserved for the
people and shall be managed by law and
regulation for the public good?
What it means to you:
Amendment supporters say protection is
needed to prevent future legislatures from
outlawing the state's rural traditions as
Georgia continues to urbanize. The amendment
resulted, in part, when the state restricted
the use of dogs when hunting deer. The
amendment would not alter the state's
ability to regulate hunting and fishing,
which are legal in Georgia. A “yes” vote
would mean any future attempts to do away
with hunting and fishing might be more
difficult. A “no” vote would leave current
laws, rules and regulations in place.
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Constitutional Amendment — To restrict the
use of eminent domain
Text of ballot issue:
Shall the Constitution of Georgia be amended
so as to prohibit the use of eminent domain
by certain nonelected authorities and to
prohibit the contested use of eminent domain
except for public use as defined by general
law?
What it means to you:
Eminent domain is a power used by government
agencies to seize private property for
public use. If your property is in the way
of a road-widening, for example, the local
or state transportation department may
compensate you for taking the land as part
of the project. The amendment is the result
of high-profile cases in Georgia and
throughout the country in which land was
taken for commercial redevelopment. The law
allows such takings if the government or an
appointed development agency decides the
property is blighted, and the definitions of
blight are loose. Lawmakers, spurred by
angry landowners, saw this as an abuse of
eminent domain powers. A "yes" vote would
require government agencies to meet certain
criteria for defining blighted areas, give
property owners more ways to appeal
condemnations and make city and county
elected officials vote on any such seizures.
A "no" vote would keep current law in place,
which allows non-elected authorities to use
eminent domain.
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Statewide Referendum A — Tax exemption for
farm equipment
Text of ballot issue:
Shall the Act be approved which expands the
ad valorem tax exemption for agricultural
products and equipment to include certain
additional farm equipment held under a lease
purchase agreement?
What it means to you:
This proposal would allow farmers to avoid
paying state ad valorem taxes — similar to
the ones motor vehicle owners pay every year
on their birthday — on tractors, combines
and other equipment held under a
lease-purchase agreement. Currently, the tax
exemption applies only to equipment that is
owned. A "yes" vote would mean farmers would
get a tax break on equipment they obtained
under a lease-purchase agreement. A "no"
vote means they would have to keep paying
property taxes on that equipment.
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Statewide Referendum B — Tax exemption for
veterans groups
Text of ballot issue:
Shall the Act be approved which expands the
ad valorem tax exemption for veterans
organizations to include certain additional
nonprofit veterans organizations which
refurbish and operate historic military
aircraft for educational purposes?
What it means to you:
Veterans groups recognized by the federal
government do not pay state property taxes
on their facilities. This proposal would
expand that tax exemption to any nonprofit
veterans organization that refurbishes and
operates historic military aircraft acquired
from the federal government and puts it on
display to the public for educational
purposes. A "yes" vote would mean these
veterans groups would not have to pay these
state property taxes. A "no" vote means they
would continue paying the taxes.
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Statewide Referendum C — Tax exemption for
charitable institutions
Text of ballot issue:
Shall the Act be approved which grants an
exemption from ad valorem taxation on
property owned by a charitable institution
which generates income when that income is
used exclusively for the operation of such
charitable institution?
What it means to you:
Charitable institutions are currently
exempted from property tax on the property
used in their charitable work. They are not,
however, exempt on property they use to
generate revenue. If, for example, a charity
used part of its property to operate the
charity and rented out part of its property
for office space, it would not be exempt on
the rented-out part of that property. This
bill would allow the exemption if the profit
generated from the profit-making property is
used solely to operate the charitable
institution. A “yes” vote would mean
charitable groups would get an extra
property tax break. A “no” vote would mean
they continue paying taxes on some of their
property if it is used to generate revenue.
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Statewide Referendum D — Homestead exemption
for senior citizens
Text of ballot issue:
Shall the Act be approved which provides a
homestead exemption for senior citizens in
an amount equal to the actual levy for state
ad valorem tax purposes on the homestead?
What it means to you:
This proposal would mean Georgians 65 and
older would not have to pay state property
taxes on their homes. The exemption would
apply only to their primary residence, up to
10 acres. The homeowner would be responsible
for state taxes on the value of the rest of
the property. The state ad valorem tax is a
very small part of most taxpayers’ property
taxes. A "yes" vote on this proposal would
slightly ease the tax burden on Georgia
homeowners 65 and older. A "no" vote would
mean they would have to pay state property
taxes like other homeowners.
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Statewide Referendum E — Homestead exemption
for surviving spouse of peace officer or
firefighter
Text of ballot issue:
Shall the Act be approved which provides a
homestead exemption for the full value of
the homestead with respect to all ad valorem
taxes for the unremarried surviving spouse
of a peace officer or firefighter who was
killed in the line of duty?
What it means to you:
This proposal would mean the surviving
spouse of a peace officer or firefighter
killed in the line of duty would not have to
pay any property taxes on his or her home.
The exemption would apply only to a widow or
widower who has not remarried. It applies to
all property taxes. A "yes" vote on this
proposal would ease the property tax burden
for people whose spouse in law enforcement
or firefighting was killed in the line of
duty. A "no" vote would mean those people
would continue to pay such property taxes.
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Statewide Referendum F — Homestead exemption
for a surviving spouse
Text of ballot issue:
Shall the Act be approved which provides
that, with respect to base year assessed
value homestead exemptions, the surviving
spouse of a deceased spouse who has been
granted such a homestead exemption shall
receive that same exemption at the same base
year valuation that applied to the deceased
spouse so long as that surviving spouse
continues to occupy the home as a residence
and homestead?
What it means to you:
This exemption applies only to counties and
cities that have adopted a base year or
"freeze" exemption on property taxes that
works like this (in the case of a couple):
If a married couple buys a home, they will
pay taxes on it based on its assessed value
at the time of its purchase. For example, if
the couple's home is valued at $250,000,
they will pay taxes on that value as long as
they own the home, even if the home is
revalued at a higher price. Usually, it is
either the husband or the wife who applies
for a homestead exemption, allowing them to
take advantage of that so-called "freeze" on
property taxes on the base value of the
home. This proposal would allow a property
value freeze to stay in effect for a home
kept by the surviving spouse upon the death
of the applicant for the exemption. The
amendment would not have any impact on
cities and counties where such freeze
exemptions have not been passed. A "yes"
vote would ensure that a surviving spouse
continues getting a break on his or her
property taxes. A "no" vote means the
surviving spouse might have to reapply for
the exemption and have to pay taxes based on
a new, potentially higher value on the home.
