PROPOSED CONSTITUTIONAL AMENDMENTS AND STATE-WIDE REFERENDUM QUESTION
GENERAL ELECTION
NOVEMBER 5, 2024
Constitutional Amendments 1-2
Summaries of Amendments and
State-wide Referendum Question A
This booklet contains copies of the two proposed
amendments to the Constitution in their entirety.
These amendments will be submitted at the general
election on November 5, 2024. As required by the
Constitution, these proposed amendments in their
entirety are on file in the office of the judge of the
probate court in each county and are available for
public inspection. This booklet also includes
summaries of the two proposals as prepared by
Attorney General Christopher Carr, Secretary of
State Brad Raffensperger, and Legislative
Counsel Betsy Howerton and published in the
newspaper which is each county's official legal
organ. In addition, a summary of the state-wide
referendum question prepared by Secretary of State
Brad Raffensperger is included.
CONSTITUTIONAL AMENDMENTS 1-2
- 1 -
House Resolution No. 1022
Ga. L. 2024, p. 1191
A RESOLUTION
Proposing an amendment to the
Constitution 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; to provide for the
submission of this amendment
for ratification or rejection; and
for other purposes.
BE IT RESOLVED BY THE
GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article VII, Section II of the
Constitution is amended in
Paragraph II by adding a new
subparagraph (a.1) to read as
follows:
"(a.1) In addition to the
powers otherwise authorized by
this Constitution, the General
Assembly shall be authorized to
provide by general law for a
single state-wide homestead
exemption from ad valorem
taxes that is uniformly
applicable to each county,
consolidated government,
municipality, or local school
system beginning January 1,
2025; provided, however, that
the General Assembly may:
(1) Limit the application of
the homestead exemption to any
such political subdivisions that
do not already have certain
existing homestead exemptions
in effect;
(2) Prescribe a method by
which any such political
subdivision may opt out of said
homestead exemption; and
(3) Prescribe a method by
which any such newly created
political subdivision may opt in
to such homestead exemption."
SECTION 2.
The above proposed amendment
to the Constitution shall be
published and submitted as
provided in Article X, Section I,
Paragraph II of the Constitution.
The ballot submitting the above
proposed amendment shall have
written or printed thereon the
following:
"( ) YES
( ) NO
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?"
All persons desiring to vote in
favor of ratifying the proposed
amendment shall vote "Yes."
All persons desiring to vote
against ratifying the proposed
amendment shall vote "No." If
such amendment shall be ratified
as provided in said Paragraph of
the Constitution, it shall become
a part of the Constitution of this
state.
- 2 -
House Resolution No. 598
Ga. L. 2024, p. 1189
A RESOLUTION
Proposing an amendment to the
Constitution so as to vest
judicial power of the state in the
Georgia Tax Court; to provide
for venue and jurisdiction of the
Georgia Tax Court; to provide
for concurrent jurisdiction with
superior courts; to provide for
judges of the Georgia Tax Court
and their qualifications; to
provide for vacancies; to
provide for related matters; to
provide for the submission of
this amendment for ratification
or rejection; and for other
purposes.
BE IT RESOLVED BY THE
GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article VI, Section I of the
Constitution is amended by
revising Paragraph I as follows:
"Paragraph I. Judicial
power of the state. The judicial
power of the state shall be
vested exclusively in the
following classes of courts:
magistrate 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 preclude
a superior court from creating a
business court division for its
circuit in a manner provided by
law. Magistrate courts, probate
courts, juvenile courts, and state
courts shall be courts of limited
jurisdiction. In addition, the
General Assembly may
establish or authorize the
establishment of municipal
courts and may authorize
administrative agencies to
exercise quasi-judicial powers.
Municipal courts shall have
jurisdiction over ordinance
violations and such other
jurisdiction as provided by law.
Except as provided in this
Paragraph and in Section X,
municipal courts, county
recorder's courts, and civil courts
in existence on June 30, 1983,
and administrative agencies
shall not be subject to the
provisions of this article. The
General Assembly shall have the
authority to confer 'by law'
jurisdiction upon municipal
courts to try state offenses."
SECTION 2.
Article VI, Section II of the
Constitution is amended by
adding a new paragraph to read
as follows:
"Paragraph X. Venue of
Georgia Tax Court. All cases
before the Georgia Tax Court
may conduct pretrial
proceedings in any county as
provided by law. Any trial of a
case that is before the Georgia
Tax Court shall take place in the
county as is otherwise prescribed
by this section."
SECTION 3.
Article VI, Section III of the
Constitution is amended by
adding a new paragraph to read
as follows:
"Paragraph III. Jurisdiction
of Georgia Tax Court. The
Georgia Tax Court shall have
state-wide jurisdiction as
provided by law."
SECTION 4.
Article VI, Section IV of the
Constitution is amended by
revising Paragraph I as follows:
"Paragraph I. Jurisdiction of
superior courts. The superior
courts shall have jurisdiction in
all cases, except as otherwise
provided in this Constitution.
They shall have exclusive
jurisdiction over trials in felony
cases, except in the case of
juvenile offenders as provided
by law; in cases respecting title
to land; and in divorce cases.
They shall have concurrent
jurisdiction with the state-wide
business court and the Georgia
Tax Court in equity cases. A
superior court by agreement of
the parties may order removal of
a case to the state-wide business
court or the Georgia Tax Court
as provided by law. The
superior courts shall have such
appellate jurisdiction, either
alone or by circuit or district, as
may be provided by law."
SECTION 5.
Article VI, Section VII of the
Constitution is amended in
Paragraph I by adding a new
subparagraph to read as follows:
"(c) Each Georgia Tax Court
judge shall serve a term of four
years; provided, however, that
the initial term of each such
judge shall be as provided by
law. Each Georgia Tax Court
judge shall be appointed by the
Governor, subject to approval by
a majority vote of the Senate
Judiciary Committee and a
majority vote of the House
Committee on Judiciary. Each
judge may be reappointed for
any number of consecutive terms
so long as he or she meets the
qualifications of appointment at
the time of each appointment and
is approved as required by this
subparagraph. The Georgia
Tax Court shall consist of the
number of judges as provided for
by law. For purposes of
qualifications, Georgia Tax
Court judges shall be deemed to
serve the geographical area of
this state."
SECTION 6.
Article VI, Section VII of the
Constitution is amended in
Paragraph II by adding a new
subparagraph to read as follows:
"(b.2) Georgia Tax Court
judges shall have such
qualifications as provided by
law."
SECTION 7.
Article VI, Section VII of the
Constitution, relating to classes
of courts of limited jurisdiction,
is amended by revising
Paragraph III as follows:
"Paragraph III. Vacancies.
Vacancies shall be filled by
appointment of the Governor
except as otherwise provided by
law in the magistrate, probate,
and juvenile courts. Vacancies in
the state-wide business court
shall be filled by appointment of
the Governor, subject to
approval as specified in
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 as
provided for in subparagraph (c)
of Paragraph (I) of this section."
SECTION 8.
The above proposed amendment
to the Constitution shall be
published and submitted as
provided in Article X, Section I,
Paragraph II of the Constitution.
The ballot submitting the above
proposed amendment shall have
written or printed thereon the
following:
"( ) YES
( ) NO
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?"
All persons desiring to vote in
favor of ratifying the proposed
amendment shall vote "Yes." All
persons desiring to vote against
ratifying the proposed
amendment shall vote "No." If
such amendment shall be ratified
as provided in said Paragraph of
the Constitution, it shall become
a part of the Constitution of this
state.
SUMMARIES OF PROPOSED
CONSTITUTIONAL AMENDMENTS
AND
STATE-WIDE REFERENDUM QUESTION
ON THE GENERAL ELECTION BALLOT
NOVEMBER 5, 2024
SUMMARIES OF
PROPOSED
CONSTITUTIONAL
AMENDMENTS
Pursuant to requirements of
the Georgia Constitution,
Attorney General Christopher
Carr, Secretary of State Brad
Raffensperger, and
Legislative Counsel Betsy
Howerton hereby provide the
summaries of the proposed
constitutional amendments
that will appear on the
November 5, 2024, general
election ballot for
consideration by the people
of Georgia (short captions are
those adopted by the
Constitutional Amendments
Publication Board):
-1 -
Provides for a general law
state-wide homestead
exemption that may
differentiate among
political subdivisions.
House Resolution No. 1022
Ga. L. 2024, p. 1191
"( ) YES
( ) NO
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?"
Summary
This proposal amends Article
VII, 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 for a state-wide
uniform homestead
exemption. The law may limit
this exemption to different
political subdivisions that do
not already have existing
homestead exemptions, and
may provide for political
subdivisions to opt out, or for
future political subdivisions
to opt in.
A copy of this entire proposed
constitutional amendment is
on file in the office of the
judge of the probate court and
is available for public
inspection.
- 2 -
Provides for a state-wide
Georgia Tax Court.
House Resolution No. 598
Ga. L. 2024, p. 1189
"( ) YES
( ) NO
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?"
Summary
This proposal creates a statewide
Georgia Tax Court with
state-wide jurisdiction for use
under certain
circumstances. It contains
provisions relating to venue,
jurisdiction, and powers of
such court. It provides for
appointment of Georgia Tax
Court judges with
qualifications to be provided
by law, and for filling of
vacancies.
A copy of this entire proposed
constitutional amendment is
on file in the office of the
judge of the probate court and
is available for public
inspection.
SUMMARY OF
PROPOSED STATE-WIDE
REFERENDUM
QUESTION
Pursuant to Code Section 21-2-4
of the O.C.G.A., the Secretary of
State is authorized to include
with the summaries of proposed
constitutional amendments
summaries of any state-wide
referendum questions to be
voted on at the same general
election:
- A -
Raises amount of tangible
personal property tax
exemption from $7,500.00 to
$20,000.00.
House Bill No. 808
Act No. 581
Ga. L. 2024, p. 696
"( ) YES
( ) NO
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?"
Summary
This proposal raises the amount
of tangible personal property tax
exemption from $7,500.00 to
$20,000.00. It amends Code
Section 48-5-42.1 of the Official
Code of Georgia Annotated in
subsection (b).
If approved by a majority of the
voters, the Act becomes
effective on January 1, 2025, and
applies to all tax years beginning
on or after that date.