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:
<ins>"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.
</ins>
<ins>(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."
</ins> 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.