Georgia CommonsHR 1104: Local government; sales and use tax for purpose of providing property tax relief; authorize - CA
Introduced version, the latest LegiScan holds · Last action February 2, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the resolution adds to current law and struck-through words are what it removes, as the printed resolution shows them.
House Resolution 1104
By: Representatives Washburn of the 144th, Dickey of the 134th, Rhodes of the 124th, Corbett of the 174th, Frye of the 122nd, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to provide that the governing authority of any county or consolidated government shall be authorized to impose a sales and use tax in such county or consolidated government for the purpose of providing property tax relief in such county or consolidated government; to provide for conditions and limitations; to provide for legislative findings; 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.
(a) The General Assembly finds and determines that it is appropriate and advisable to provide for an optional local sales and use tax for counties and consolidated governments to be able to offset ad valorem taxes on real property in such counties or consolidated governments.
(b) The General Assembly further finds and declares that allowing for an optional local sales and use tax would:
(1) Spread the tax burden for the funding of counties and consolidated governments over a larger number of persons, thereby reducing the burden on property owners;
(2) Help eliminate the annual discussions on capping value increases on real property;
(3) Eliminate the need for exemptions that attempt to cap or freeze property value increases, which are administratively cumbersome and confusing to taxpayers; and
(4) Help address the property tax burden which may, in some circumstances, force people from their homes.
SECTION 2.
The Constitution of the State of Georgia is amended in Article IX by adding a new Section to read as follows:
"SECTION VIII.
OPTIONAL SALES AND USE TAX FOR REAL PROPERTY TAX RELIEF
Paragraph I. Optional sales and use tax for real property tax relief purposes. (a) The governing authority of each county or consolidated government in this state may by resolution impose, levy, and collect a sales and use tax for property tax relief in such county or consolidated government conditioned upon approval by a majority of the qualified voters residing within the limits of the local taxing jurisdiction voting in a referendum thereon. This tax shall be at the rate of 1 percent and shall be imposed for a period of time not to exceed five years, but in all other respects, except as otherwise provided in this Section, shall correspond to and be levied in the same manner as the tax provided for by Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to the special county 1 percent sales and use tax, as now or hereafter amended. Proceedings for the reimposition of such tax shall be in the same manner as proceedings for the initial imposition of the tax, but the newly authorized tax shall not be imposed until the expiration of the tax then in effect.
(b) The proceeds of the tax shall be used and expended only to provide for a dollar-for-dollar decrease in the amount of ad valorem tax imposed on real property in such county or consolidated government.
(c) The resolution calling for the imposition of the tax and the ballot question shall each describe that the sales and use tax shall be used:
(1) Only for the purpose of reducing ad valorem taxes on real property in the county or consolidated government; and
(2) For a maximum period of time, to be stated in calendar years or calendar quarters, not to exceed five years.
(d) Nothing in this Section shall prohibit a county or consolidated government from imposing additional local sales and use taxes authorized by general law.
(e) The tax imposed pursuant to this Section shall not be subject to and shall not count with respect to any general law limitation regarding the maximum amount of local sales and use taxes which may be levied in any jurisdiction in this state.
(f) The tax imposed pursuant to this Section shall not be subject to any sales and use tax exemption with respect to the sale or use of food and beverages which is imposed by law.
(g) The tax authorized by this Section may be imposed, levied, and collected as provided in this Section without further action by the General Assembly, but the General Assembly shall be authorized by general law to further define and implement its provisions."
SECTION 3.
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 Shall the Constitution of Georgia be amended so as to authorize the ( ) NO governing authority of a county or consolidated government to adopt an optional local sales and use tax for the purpose of reducing ad valorem taxes on real property in such county or consolidated government conditioned upon approval by the electors of such county or consolidated government in a referendum?"
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.