During the 2018 Legislative Session, there were five resolutions passed for constitutional amendments as well as two bills for statewide referendum questions. These amendments to the Georgia Constitution and statewide referendums will be proposed to voters on the November 2018 general election ballot. Below are the questions as they will appear on the ballot as well as summaries for each.
Settle in! These are a little longer to read than you’d expect, but they are critically important to fully understand.
AMENDMENT 1
Creates the Georgia Outdoor Stewardship Trust Fund to protect water quality, wildlife habitat, and parks.
House Resolution No. 238 Resolution Act No. 414 Ga. L. 2018, p. 1138
Ballot Question:
Without increasing the current state sales tax rate, shall the Constitution of Georgia be amended so as to create the Georgia Outdoor Stewardship Trust Fund to conserve lands that protect drinking water sources and the water quality of rivers, lakes, and streams; to protect and conserve forests, fish, wildlife habitats, and state and local parks; and to provide opportunities for our children and families to play and enjoy the outdoors, by dedicating, subject to full public disclosure, up to 80 percent of the existing sales tax collected by sporting goods stores to such purposes without increasing the current state sales tax rate?
Summary:
This proposal authorizes the General Assembly to provide for an annual allocation of up to 80 percent of the revenue derived from the state sales and use tax collected by sporting goods stores to a trust fund to be used for the protection and preservation of conservation land. Any law adopted pursuant to this proposal shall provide for automatic repeal not more than ten years after its effective date; however, such repeal date may be extended for a maximum of ten additional years. It amends Article Ill, Section IX, Paragraph VI of the Georgia Constitution by adding a new subparagraph (p). 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.
Legislative Background:
Constitutional Amendment 1 passed as HR 238: Sales and use tax; annual allocation of 75 percent of revenue from the sale of outdoor recreation equipment for protection and preservation of conservation land; provide – CA. The final House vote on HR 238 occurred on March 29, 2018. The results House Vote #804: Yea (168) Nay (1) NV (5) Exc (6).
Pros & Cons:
- Pro: The amendment would create a Georgia Outdoor Stewardship Trust Fund and allow the General Assembly to dedicate more revenue to preserving land and protecting waterways without raising taxes. Important to note that this amendment also does not force the General Assembly to allocate funds for this purpose; it merely would enable the option.
- Con: The amendment does not require the General Assembly to allocate any of this sales tax money to the Trust Fund or other conservation uses, it merely allows them too. Some conservation advocates say this amendment does not go far enough.
AMENDMENT 2
Creates a state-wide business court to lower costs, enhance efficiency, and promote predictable judicial outcomes.
House Resolution 993 Resolution Act No. 410 Ga. L. 2018, p. 1130
Ballot Question:
Shall the Constitution of Georgia be amended so as to create a state-wide business court, authorize superior court business court divisions, and allow for the appointment process for state-wide business court judges in order to lower costs, improve the efficiency of all courts, and promote predictability of judicial outcomes in certain complex business disputes for the benefit of all citizens of this state?
Summary:
This proposal creates a state-wide business court with state-wide jurisdiction for use under certain circumstances. It contains provisions relating to venue, jurisdiction, and powers of such court and provides for selection, terms, and qualifications of state-wide business court judges. It amends Article VI of the Georgia Constitution by revising Sections I, II, Ill, IV, and VII. 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.
Legislative Background:
Constitutional Amendment 2 passed as HR 993: Business court; state-wide jurisdiction; create – CA. The final House vote on HR 993 occurred on March 29, 2018. The results of House Vote #887: Yea (120) Nay (52) NV (5) Exc (3).
Pros & Cons:
- Pro: A statewide business court, headed by judges who have expertise in matters related to business law, could more efficiently, economically, and predictably adjudicate business disputes, lowering the probability that Georgia businesses get mired in damaging and costly litigation. A statewide business court could also free our general docket state courts from these resource-intensive cases.
- Con: The amendment deems that judges for the statewide business court be appointed, not elected, which could be viewed as taking some power away from voters.
AMENDMENT 3
Encourages the conservation, sustainability, and longevity of Georgia’s working forests through tax subclassification and grants.
House Resolution No. 51 Resolution Act No. 297 Ga. L. 2018, p. 1127
Ballot Question:
Shall the Constitution of Georgia be amended so as to revise provisions related to the subclassification for tax purposes of and the prescribed methodology for establishing the value of forestland conservation use property and related assistance grants, to provide that assistance grants related to forest land conservation use property may be increased by general law for a five-year period and that up to 5 percent of assistance grants may be deducted and retained by the state revenue commissioner to provide for certain state administrative costs, and to provide for the subclassification of qualified timberland property for ad valorem taxation purposes?
Summary:
This proposal revises provisions subclassifying forest land conservation use property for ad valorem taxation purposes. It revises the methodology for establishing the value of forest land conservation use property and related assistance grants. The proposal also permits the subclassification of qualified timberland property for ad valorem taxation purposes. It amends Article V1I, Section I, Paragraph III of the Georgia Constitution by revising subparagraph (f) and by adding a new subparagraph (f.1). 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.
Legislative Background:
Constitutional Amendment 3 passed as HR 51: Forest land fair market value; prescribed methodology; remove – CA. The final House vote on HR 51 occurred on March 29, 2018. The results of House Vote #819: Yea (170) Nay (5) NV (4) Exc (1).
Pros & Cons:
- Pro: The amendment allows the General Assembly to change the formula used to calculate the tax on forest land conservation use property and create a new designation for commercial timberland.
- Con: No significant opposition.
AMENDMENT 4
Provides rights for victims of crime in the judicial process.
Senate Resolution No. 146 Resolution Act No. 467 Ga. L. 2018, p. 1139
Ballot Question:
Shall the Constitution of Georgia be amended so as to provide certain rights to victims against whom a crime has allegedly been perpetrated and allow victims to assert such rights?
Summary:
Constitutional Amendment 4 is known as Marsy’s Law. The constitutional amendment provides that victims of crimes have the right to know when court proceedings are taking place and the right to be heard at hearings. The Constitutional Amendment also gives a crime victim the right to know when the accused has been released or escaped.
Legislative Background:
Constitutional Amendment 4 passed as SR 146: Certain Rights for Victims; suffered or harmed due to an act committed; in violation of the criminal or juvenile delinquency laws; provide-CA. The final House vote on SR 146 occurred on March 27, 2018. The results of House Vote #769: Yea (169) Nay (0) NV (4) Exc (7).
Pros & Cons:
- Pro: The proposed amendment enshrines what is known as “Marsy’s Law” into the Georgia Constitution. The amendment would guarantee victims of crimes certain rights, including the right to be heard throughout the judicial process, and the right to be treated with dignity and respect.
- Con: Opposition initially included advocates concerned that certain provisions of Marsy’s Law may infringe upon the rights of the accused, and some prosecutors and judges were concerned about undue delay and loss of authority. Others note that the protections in Marsy’s Law are already active in Georgia.
AMENDMENT 5
Authorizes fair allocation of sales tax proceeds to county and city school districts.
Senate Resolution No. 95 Resolution Act No. 278 Ga. L. 2017, p. 857
Ballot Question:
Shall the Constitution of Georgia be amended so as to authorize a referendum for a sales and use tax for education by a county school district or an independent school district or districts within the county having a majority of the students enrolled within the county and to provide that the proceeds are distributed on a per-student basis among all the school systems unless an agreement is reached among such school systems for a different distribution?
Summary:
Constitutional Amendment 5 allows a county school district with an independent school district in it to call for a countywide referendum for a special education sales and use tax. The educational sales taxes will be distributed according to an agreement between the county school system and the independent school district. If the county school system and the independent school district cannot reach an agreement on how to divide the taxes, the funds will be divided among the districts in proportion to the students enrolled.
Legislative Background:
Constitutional Amendment 5 passed as SR 95: Sales and Use Tax; net proceeds; educational purposes; county school system; independent school systems; provide for distribution-CA. The final House vote on SR 95 occurred on March 22, 2018. The results of House Vote #293: Yea (128) Nay (44) NV (3) Exc (5).
Pros & Cons:
- Pro: If passed, this amendment would allow large school districts the flexibility to place an E-SPLOST on the ballot for the county in which they reside, and distribute the proceeds equitably. It would create an easier path to the ballot for such measures, overcoming previous procedural hurdles and holdout issues.
- Con: The amendment may take some power away from smaller school districts within a county to negotiate more funding in the E-SPLOST process.
STATEWIDE REFERENDUM A
Provides for a homestead exemption for residents of certain municipal corporations.
House Bill No. 820 Act No. 346 Ga. L. 2018, p. 235
Ballot Question:
Do you approve a new homestead exemption in a municipal corporation that is located in more than one county, that levies a sales tax for the purposes of a metropolitan area system of public transportation, and that has within its boundaries an independent school system, from ad valorem taxes for municipal purposes in the amount of the difference between the current year assessed value of a home and the adjusted base year value, provided that the lowest base year value will be adjusted yearly by 2.6 percent?
Summary:
This proposal authorizes a new homestead exemption from ad valorem taxes for municipal purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year value of such homestead. This exemption would only apply to persons residing in a municipal corporation that is located in more than one county, that levies a sales tax for the purposes of a metropolitan area system of public transportation, and that has within its boundaries an independent school system. It enacts Code Section 48-5-44.1 of the Official Code of Georgia Annotated. If approved by a majority of the voters, the Act becomes effective on January 1, 2019, and applies to all tax years beginning on or after that date.
Legislative Background:
Statewide Referendum Question A passed the General Assembly as HB 820: Revenue and taxation; procedure for counties following a rejection of a tax digest; establish. The final House vote on HB 820 occurred on March 29, 2018. The results for House Vote #809: Yea (158) Nay (6) NV (12) Exc (4).
Pros & Cons:
- Pro: If passed, this referendum would create a homestead property tax exemption for the city of Atlanta, capping the year-to-year increase in property tax assessment at 2.6%.
- Con: A homestead property tax exemption will shift taxes onto other revenue streams for the city of Atlanta.
STATEWIDE REFERENDUM B
Provides a tax exemption for certain homes for the mentally disabled.
House Bill No. 196 Act No. 25 Ga. L. 2017, p. 55
Ballot Question:
Shall the Act be approved which provides an exemption from ad valorem taxes on nonprofit homes for the mentally disabled if they include business corporations in the ownership structure for financing purposes?
Summary:
This proposal clarifies that the existing exemption from ad valorem taxation for nonprofit homes for the mentally disabled applies even when financing for construction or renovation of the homes is provided by a business corporation or other entity. It amends paragraph (13) of Code Section 48-5-41 of the Official Code of Georgia Annotated. If approved by a majority of the voters, the Act becomes effective on January 1, 2019, and applies to all tax years beginning on or after that date.
Legislative Background:
Statewide Referendum Question B passed as HB 196: Income tax; exemption for royalties paid to musical artists; provide. The final House vote on HB 196 occurred on March 31, 2017. The results of House Vote #431: Yea (149) Nay (3) NV (17) Exc (11).
Pros & Cons:
- Pro: If passed, the referendum would close a loophole in the property tax exemption for nonprofits that operate homes for the mentally disabled, and clarify that the exemption applies even when financing for construction or renovation is provided by a business corporation.
- Con: No significant drawback or opposition.
RESOURCES
Below are some helpful resources:
- Vote Save America has developed a wonderful recap of the ballot initiatives in Georgia.
- 159 Georgia Together has also created a helpful guide for the 2018 ballot measures.
- Here’s a copy of the House Budget and Research Office summary.
To view your sample ballot, go to the GA Secretary of State’s My Voter Page.
Now that you’ve researched all of the amendments and referendum questions on the 2018 ballot, it’s time to make your plan to vote. Check out our step-by-step instructions on how to vote early in-person, vote by mail, or vote on Election Day.
