ATLANTA — Editor's note: This story has been updated to clarify and provide more context around the ballot question for the formation of a tax court.
There are important state measures Georgia wants voters to decide on come Election Day.
Three issues will be on every Georgia voter's ballot, asking them to weigh in on proposed state constitutional amendments and a referendum. Here's what to know.
Georgia tax court
Ballot question:
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?
Explanation:
Georgia wants voters to decide on whether the state should move the state's Tax Tribunal to the judicial branch. Right now, the Tax Tribunal is part of the executive branch, which the Department of Revenue also falls under. And currently, if taxpayers across the state seek to appeal a decision of the Tax Tribunal, they must first appeal to the Fulton County Superior Court. The Tax Court would separate powers by moving it out of the same branch as the Department of Revenue and allow appeals to go to the statewide Court of Appeals.
If created, the chief tax court judge would serve four-year terms, much like now. Just as the procedure is now, the governor would appoint them with approval from Georgia's Senate and House judiciary committees.
Yes means you support creating a tax court.
No means you don't want to create one.
Local option homestead property tax exemption
Ballot question:
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?
Explanation:
This constitution amendment, if passed, would authorize the Georgia General Assembly to implement a statewide exemption from ad valorem taxes. It would create statewide uniformity similar to exemptions several counties already have, like DeKalb, Gwinnett, and Forsyth.
It would also create an option for local governments and school systems to opt out.
Yes means you support providing a local option to the homestead property tax exemption.
No means you don't agree with the proposed amendment.
Personal property tax exemption increase
Ballot question:
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?
Explanation:
This ballot measure is more straight forward. It's asking voters if they approve increasing the personal property tax exemption from $7,500 to $20,000.
Personal property includes furniture, fixtures, machinery and other property used in a business as well as aircrafts and boats owned by an individual or corporation.
Yes means you approve increasing the exemption to $20,000.
No means striking down this increase.
These questions are available on Georgia's sample ballots. To check out your sample ballot, the greatest resource is the Georgia Secretary of State's website. Click on My Voter Page, enter your voter information, and click on the sample ballot section.
Watch the videos in the YouTube playlist below so you're caught up on what you need to know before you head to the polls:
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