MACON, Ga. — Among the three referendums on all Georgia ballots is a question asking whether the state should create "the Georgia Tax Court."
But some voters wonder what the question is even about — and why it should matter to them.
Macon State Sen. John Kennedy supported the bill putting the question to the voters.
"I think this is a good measure. I think it was very fully vetted here at the Capitol as we were considering what would go on the ballot for consideration by citizens across the state," Kennedy said. "This is a good proposal. This is good for taxpayers. It's good for citizens."
The resolution that put the question on the ballot, House Bill 598, passed with flying colors on a bipartisan basis. Across both chambers of the General Assembly, only one legislator voted against the bill.
So why did legislators support it? And what does it do?
At its core, Kennedy says a tax court could streamline the process for people with a dispute with Georgia's Department of Revenue.
What does the law do?
If voters give the measure the thumbs up, Kennedy said the existing Georgia Tax Tribunal would be transferred from the executive branch to the judicial branch.
That Tax Tribunal is one stop in the tax appeals process for people with issues with the Georgia Department of Revenue.
"The Tax Tribunal that we have now is under the executive branch," Kennedy said. "The tax court that would be formed or that the tribunal would be converted into would be under the judicial branch."
Kennedy says turning the Tax Tribunal into a Tax Court makes more sense.
"If we think about the traditional three legs of government, right — those three branches of government — and you think about a court naturally needs to be and should be in the judicial branch," Kennedy said.
How does this affect tax appeals?
Another benefit for taxpayers, in Kennedy's eyes, is that it removes a step in the tax appeal process.
"It's more efficient," Kennedy said. "It's quicker, less costly to get whatever your issue is that you've got with the Department of Revenue ultimately ruled on by the court system."
Currently, Kennedy says the journey of appealing a Georgia Department of Revenue decision starts at the Fulton County Superior Court. That's because Georgia's State government is based in Fulton County.
If you want to appeal further, you then go to the Georgia Tax Tribunal and then to the Georgia Court of Appeals.
But if the Georgia Tax Court is created, Kennedy says an appeal would go from the Georgia Department of Revenue's decision straight to the Georgia Tax Court and then the Court of Appeals.
That cuts out one required step in the appeals process, saving Central Georgia taxpayers appealing a trip to Fulton County and a stop in the appeals process.
"They don't have to go through Fulton County, then to the tax tribunal," Kennedy said. "You can just go straight to a tax court that can kind of settle those issues without that extra step."
What will happen to the Georgia Tax Tribunal?
While the question says the law "creates" a new Georgia Tax Court, Kennedy does not see it exactly like that.
Instead of the law expanding the judiciary, Kennedy says it is more like transferring responsibilities.
"The Tax Tribunal wouldn't exist anymore and that aspect of what was previously with the executive branch wouldn't be there," Kennedy said. "It is creating a better, more efficient model that is gonna be more citizen-friendly when you don't have to take a trip through Fulton County Superior Court to get your issue ultimately resolved."
With that, Kennedy says the Georgia Tax Court would essentially shorten and streamline the appeal process.
"I don't see any duplication of efforts, duplication of government services, duplication of cost," he said.
When Kennedy first got the legislation, he said it sounded like a good idea. After looking into it further, he says it still does.
He says, "It looked just as it then as it does to me now: that this is a good idea, this is good for taxpayers, saves money, saves time and this is something we ought to put on the ballot and let folks have a decision and have a voice in."
Ultimately, the decision is in the hands of the voters, who will decide at the ballot box whether the Georgia Tax Court will become a reality. If passed, the Georgia Tax Court would then be authorized to start doing business.