Voters are considering two proposed amendments to the Georgia Constitution and two other statewide ballot measures in the midterm elections. Here’s a look at what each measure would do:
Statewide Ballot Question 1: Provides for suspension of compensation of certain state officers and members of the General Assembly.
Text: “Shall the Constitution of Georgia be amended so as to suspend the compensation of the governor, lieutenant governor, secretary of state, attorney general, state school superintendent, commissioner of insurance, commissioner of agriculture, commissioner of labor, or any member of the General Assembly while such individual is suspended from office following indictment for a felony?”
What it does: Currently, state officials suspended from office because they have been indicted on felony charges still receive their pay. One example: In 2019, Gov. Brian Kemp suspended then-Insurance Commissioner Jim Beck when Beck was accused of swindling a former employer out of about $2 million. Beck continued to collect about $200,000 in salary and benefits until he was convicted of the crime last year.
Under this constitutional amendment, key state officials and members of the General Assembly would no longer collect their pay if they were indicted on a felony charge related to their performance in office. Officials who are exonerated of felony charges would return to their jobs and receive back pay.
Statewide Ballot Question 2: Provides for temporary local tax relief after disasters.
Text: “Shall the Constitution of Georgia be amended so as to provide that the governing authority of each county, municipality, and consolidated government and the board of education of each independent and county school system in this state shall be authorized to grant temporary tax relief to properties within its jurisdiction which are severely damaged or destroyed as a result of a disaster and located within a nationally declared disaster area?”
What it does: The amendment would allow local governments and school boards to provide temporary property tax relief to the owners of properties that are severely damaged or destroyed in a natural disaster, such as a tornado or hurricane. The provision would only apply to properties in areas that receive a national natural disaster declaration.
During a hearing in March, state Rep. Lynn Smith, R-Newnan, said current Georgia law requires owners to pay taxes based on a property’s value as of Jan. 1 each year. If a home is destroyed in March, the owners would still have to pay taxes based on the Jan. 1 value. The constitutional amendment allows — but does not require — local governments to grant property tax relief in such circumstances.
Statewide Ballot Question 3: Provides for ad valorem tax exemption for certain timber production, reforestation, and harvesting equipment.
Text: “Shall the Act be approved which grants a state-wide exemption from all ad valorem taxes for certain equipment used by timber producers in the production or harvest of timber?”
What it does: The measure exempts equipment used in timber production and harvesting from property taxes. Advocates say similar equipment used for other agricultural purposes is already exempt.
Statewide Ballot Question 4: Expands ad valorem tax exemption for family-owned farms and adds qualified products to the exemption.
Text: “Shall the Act be approved which expands a state-wide exemption from ad valorem taxes for agricultural equipment and certain farm products held by certain entities to include entities comprising two or more family-owned farm entities, and which adds dairy products and unfertilized eggs of poultry as qualified farm products with respect to such exemption?”
What it does: The measure would redefine “family farm” for property tax purposes. Currently, the law exempts family farm equipment, structures and livestock from ad valorem taxes. The proposal would clarify that two or more farms that currently qualify for the exemption would still qualify as a joint venture. It also adds dairy products and unfertilized eggs of poultry as products qualifying for the exemption.
About the Author
