Georgia Senate Press Office

ATLANTA, GA (October 21, 2024) —As folks in our area fight to restore power, fix our homes, and return to some sort of business as normal, I know you will also be heading to the polls to state your opinion on the direction of our country. Like many of you, I know how I’m voting on the Presidential, state, and local levels. But what often goes overlooked—and can have just as much effect on our everyday lives—are the Georgia Constitutional Amendment Questions. These amendments are literally changing our state constitution, and only the voters of Georgia can make that happen. It’s an extremely powerful responsibility, one that can have a significant impact on our future.

Despite their importance, many voters don’t even read these questions until they’re in the voting booth; some skip them altogether. If you’re one of those people, keep reading, and I’ll give you a breakdown of what’s on the ballot this year.

Proposed Constitutional Amendment 1 (H.R. 1022 and H.B. 581)

This amendment would cap how much your home’s assessed value can increase each year, tied to inflation. It also introduces a local sales tax option, subject to a vote, which would be used specifically for property tax relief and further shift the tax burden from property taxes to sales taxes. This could really help protect homeowners from steep property tax hikes as their home values rise.

Proposed Constitutional Amendment 2 (H.R. 598 and H.B. 1267)

This amendment would establish a new court, the Georgia Tax Court, to handle tax-related cases. Currently, the Georgia Tax Tribunal, an administrative court, handles tax disputes. If this amendment passes, the Tax Tribunal would transition to the judicial branch, and the new Georgia Tax Court would have the authority to hear appeals and other tax-related issues.  I am not convinced of the need for another court system.

Statewide Referendum Question (H.B. 808)

This question asks if the personal property tax exemption should be increased from $7,500 to $20,000. In simpler terms, this would allow businesses and individuals to exclude up to $20,000 worth of tangible personal property from being taxed. This could be a big benefit, especially for small businesses and individuals who own equipment, furniture, and machinery for their work.  The only thing better than increasing this exemption, in my opinion, would be eliminating this tax altogether.

Though these amendments might not be the flashiest part of the ballot, they directly impact your taxes, property, and the overall structure of our state’s judicial system. Georgia’s Constitution isn’t something we amend lightly—so make sure your voice is heard on these important issues.

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Sen. Blake Tillery serves as Chairman for the Senate Committee on Appropriations. He represents the 19th Senate District, which includes Appling, Bacon, Jeff Davis, Long, Montgomery, Telfair, Toombs, Wayne, and Wheeler counties and a portion of Coffee County. He can be reached by email at blake.tillery@senate.ga.gov.

For all media inquiries, please reach out to SenatePressInquiries@senate.ga.gov.