Statewide Constitutional Amendments
The ballot contains three proposed amendments to our
State Constitution.
Amendment 1. To restrict the use of
eminent domain. Shall the Constitution of Georgia be amended so as to
prohibit the use of eminent domain by certain non-elected authorities and to
prohibit the contested use of eminent domain except for public use as defined by
general law?
This amendment protects property rights by, among
other things, prohibiting the use of eminent domain for private development
purposes. Some have criticized this amendment because it leaves the definition
of "public use" up to the General Assembly. I supported a stronger version of
this amendment offered by Senator Jeff Chapman that would have written a very
tight definition of "public use" into the State Constitution, but even without
the Chapman definition, this amendment offers increased protection of private
property rights. I am voting YES.
Amendment 2. To protect the
traditions of fishing and hunting. "Shall the Constitution of Georgia be
amended so as to provide that the tradition of fishing and hunting and the
taking of fish and wildlife shall be preserved for the people and shall be
managed by law and regulation for the public good?
This amendment enshrines the right to fish and hunt
into the State Constitution. It is motivated by a concern that a wild-eyed
judge might declare fishing or hunting to be unconstitutional. As far fetched
as that might sound, judges have been known to do worse. I am voting YES.
Amendment 3. To authorize the
General Assembly to dedicate revenue from special motor vehicle license plates.
Shall the Constitution of Georgia be amended so as to authorize the General
Assembly to provide for special motor vehicle license plates and dedicate the
revenue from such plates for stated purposes, including dedications for the
ultimate use of agencies, funds or non-profit corporations where it is found
that there will be a benefit to the state?
This amendment allows the state to dedicate
revenue from specialty license tags for specific purposes, including sharing
that revenue with nonprofit organizations. Truth be told, the state has already
dedicated the revenue from several specialty license tags, most notably the
wildlife tag, in apparent violation of the State Constitution. With some
reservations, I am voting YES.
The statewide ballot will have six tax referendum
questions. I do not miss an opportunity to vote for lower taxes but I prefer
across-the-board tax cuts that benefit everyone over tax cuts that target the
few.
Referendum A. To expand the ad
valorem tax exemption for farm equipment. "Shall the Act be approved which
expands the ad valorem tax exemption for agricultural products and equipment to
include certain additional farm equipment held under a lease purchase
agreement?"
This referendum provides a tax break for
farmers. It exempts leased tractors, combines and other farm equipment from
property taxes, giving leased farm equipment the same favorable tax treatment
as farm equipment that has been purchased.
Referendum B. To expand the ad
valorem exemption for veterans organizations to include organizations which
refurbish and operate historic military aircraft for educational purposes.
"Shall the Act be approved which expands the ad valorem tax exemption for
veterans organizations to include certain additional nonprofit veterans
organizations which refurbish and operate historic military aircraft for
educational purposes?"
This referendum is narrowly drafted to provide a
tax break for the Army Aviation Heritage Museum at Tara Field in Clayton County.
The museum would be entitled to this tax break if it were federally chartered,
but the federal government stopped chartering veterans organizations years ago.
Referendum C. To expand the ad
valorem tax exemption for property of charitable institutions. "Shall the
Act be approved which grants an exemption from ad valorem taxation on property
owned by a charitable institution which generates income when that income is
used exclusively for the operation of such charitable institution?"
This referendum provides a tax break for
charities that own income producing real estate. It exempts the real estate from
property taxes so long as the income is used exclusively for the operation of a
charity. A museum gift shop, for example, would benefit from this exemption. I
am not sure if this bill was written with a specific museum gift shop in mind.
Referendum D. To provide a
homestead exemption to certain residents who are senior citizens with respect to
state ad valorem taxes. "Shall the Act be approved which provides a
homestead exemption for senior citizens in an amount equal to the actual levy
for state ad valorem purposes on the homestead?"
This referendum provides a tax break for senior
citizens, although not as big of a tax break as it sounds. It completely exempts
senior citizens from state property taxes on their homes. The state
property tax, which shows up on a line of your county property tax bill, is just
1/4 of a mill. The estimated fiscal impact to the state is $7 million per year.
Referendum E. To provide a homestead
exemption for the surviving spouse of a peace officer or firefighter killed in
the line of duty. "Shall the Act be approved which provides a homestead
exemption for the full value of the homestead with respect to all ad valorem
taxes for the unremarried surviving spouse of a peace officer or firefighter who
was killed in the line of duty?"
This referendum provides a significant tax break
to the surviving, unremarried spouses of police officers and fire fighters who
are killed in the line of duty. It completely exempts their homes from property
taxes.
Referendum F. To provide that a
surviving spouse shall be entitled to a continuation of the base year value
under a base year assessed value. "Shall the Act be approved which provides
that with respect to base year assessed value homestead exemptions, the
surviving spouse of a deceased spouse who has been granted such a homestead
exemption shall receive that exemption at the same base year valuation that
applied to the deceased spouse so long as that surviving spouse continues to
occupy the home as a residence and homestead?"
This somewhat
confusing referendum is statewide but applies only to counties that "freeze" the assessed value of homes. The frozen assessment is
called a "base year assessed value homestead exemption." This referendum would
sensibly allow the surviving spouse to keep the frozen assessment formerly
belonging to a deceased spouse. Without it, the home would be re-assessed
on the death of the spouse, as if it had been sold to someone new.
Other Perspectives
