GEORGIA, USA — First Coast News is monitoring the live results of Georgia Amendment 1, Georgia Amendment 2 and Georgia Referendum A. Results are below.
What amendments are on the ballot in Georgia?
- Georgia Amendment 1: The Local Option Homestead Property Tax Exemption Amendment: A "yes" vote supports providing for a local option homestead property tax exemption and allowing a county, municipality or school system to opt out of the exemption. A "no" vote opposes providing for a local option homestead property tax exemption and allowing a county, municipality, or school system to opt out of the exemption.
- Georgia Amendment 2: Create Tax Court: This amendment would create the Georgia Tax Court with statewide jurisdiction as provided by law. The Georgia Tax Court would have concurrent jurisdiction with the state business court and superior courts in equity cases. A superior court could order the removal of a case to the business court or tax court. Georgia Tax Court judges would serve terms of four years and be appointed by the governor with approval by the Senate Judiciary Committee and House Committee on Judiciary. The state legislature would be authorized under the amendment to provide for the number of judges on the court and the qualifications to serve.
What is the referendum on the ballot in Georgia?
- Georgia Referendum A: The measure would increase the personal property tax exemption from $7,500 to $20,000. The exemption excludes all property owned by a taxpayer within a county (except motor vehicles, trailers, and mobile homes) with a fair market value of $20,000 or below from taxation. Personal property includes furniture, fixtures, machinery, equipment, inventory, and other property used in a business; as well as aircraft and boats owned by an individual or corporation.
