--- title: Ga. Const. Art. VIII, Sec. VI, Para. I. Local taxation for education. collection: code id: ga-const:art-viii-sec-vi-para-i cite_as: Ga. Const. Art. VIII, Sec. VI, Para. I canonical_url: https://georgiacommons.org/constitution/ga/art-viii-sec-vi-para-i md_url: https://georgiacommons.org/constitution/ga/art-viii-sec-vi-para-i.md text_url: https://georgiacommons.org/constitution/ga/art-viii-sec-vi-para-i/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/2ga-const-(v2)-2016-pdf.pdf?sfvrsn=f5de823e_0#page=1292 date: 2016 status: active corpus_version: 2025-supplement-89aa39ab3c68 license: CC0-1.0 publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/constitution/ga/index.md previous: https://georgiacommons.org/constitution/ga/art-viii-sec-v-para-vii.md next: https://georgiacommons.org/constitution/ga/art-viii-sec-vi-para-ii.md index: https://georgiacommons.org/code/index.md omitted: notes omitted_chars: 10185 omitted_url: https://georgiacommons.org/constitution/ga/art-viii-sec-vi-para-i.md?notes=all&start=9914 version: the only printed version in_force: true current_through: Including Acts of the 2025 Regular Session of the General Assembly heading_path: CONSTITUTION OF THE / EDUCATION / LOCAL TAXATION FOR EDUCATION --- # Ga. Const. Art. VIII, Sec. VI, Para. I. Local taxation for education. A constitution provision shown as in force is in force as printed in the volume. A court decision can make a printed provision unenforceable without changing the volume, and the volume does not record that. (a) The board of education of each school system shall annually certify to its fiscal authority or authorities a school tax not greater than 20 mills per dollar for the support and maintenance of education. Said fiscal authority or authorities shall annually levy said tax upon the assessed value of all taxable property within the territory served by said school system, provided that the levy made by an area board of education, which levy shall not be greater than 20 mills per dollar, shall be in such amount and within such limits as may be prescribed by local law applicable thereto. (b) School tax funds shall be expended only for the support and maintenance of public schools, public vocational-technical schools, public education, and activities necessary or incidental thereto, including school lunch purposes. (c) The 20 mill limitation provided for in subparagraph (a) of this Paragraph shall not apply to those school systems which are authorized on June 30, 1983, to levy a school tax in excess thereof. (d) The method of certification and levy of the school tax provided for in subparagraph (a) of this Paragraph shall not apply to those systems that are authorized on June 30, 1983, to utilize a different method of certification and levy of such tax; but the General Assembly may by law require that such systems be brought into conformity with the method of certification and levy herein provided. ## Cross References Computation of effect of grants to be shown on tax bill, § 20-2-334. Taxing power of counties, § 48-5-400 et seq. ## 1976 Constitution. Art. VIII, Sec. V, Para. VI; Art. VIII, Sec. VII, Para. I. ## Property Subject to Tax Levy. The taxes provided for by this paragraph can only be levied upon ‘‘all taxable property of the county outside of independent local (school) systems’’ for the support of county schools under the control of county boards of education. Almand v. Board of Educ., 161 Ga. 911, 131 S.E. 897 (1926) (see Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). ## Exclusive Financing Method. Ga. Const. 1983, Art. VIII, Sec. VI, Para. I establishes an exclusive financing method such that a school system is prohibited from receiving funds from any local tax source other than ad valorem taxes levied in accordance therewith. Atlanta Indep. Sch. Sys v. Lane, 266 Ga. 657, 469 S.E.2d 22 (1996). An agreement between a city and school system whereby the system received an amount equal to 30% of the city’s local option sales tax receipts was not valid since it was in violation of Ga. Const. 1983, Art. VIII, Sec. VI, Para. I. Atlanta Indep. Sch. Sys v. Lane, 266 Ga. 657, 469 S.E.2d 22 (1996). ## Authority Over Finances and Taxing. — The board of county commissioners, and not the board of tax assessors, has jurisdiction over county finances and levying and collection of taxes for county purposes. Green v. Calhoun, 204 Ga. 550, 50 S.E.2d 209 (1948). The board of commissioners has no discretion in levying taxes; its action is ministerial. The amount of the levy is discretionary with the board of education, within limits fixed by the Constitution or statute, and when duly determined it is mandatory. Rosser v. Meriwether County, 125 Ga. App. 239, 186 S.E.2d 788 (1971). missioners to follow county boards of ## Mandatory on County Board of Comeducation Recommendation on Levying Taxes. Under this provision of the Constitution, it is mandatory upon county boards of commissioners, or other fiscal authorities levying taxes for the county, to follow the recommendation of county boards of education as to the tax levy to be made for the support of education where such recommendation is within the limitation defined by the Constitution. County Bd. of Educ. v. Board of Comm’rs of Rds. & Revenues, 201 Ga. 815, 41 S.E.2d 398 (1947). The limitation of this paragraph is not imposed upon independent school systems. Ingram v. Payton, 222 Ga. 503, 150 S.E.2d 825 (1966) (see Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). ther clause of Ga. Const. 1983, Art. VIII, Sec. VI, Para. I was authorized to levy school taxes in excess of 20 mills. Lane v. City of Atlanta, 267 Ga. 843, 483 S.E.2d 575 (1997). ## School System Within the grandfa-Georgia Const. 1976, Art. Ix, Sec. VII, Para. I (see Ga. Const. 1983, Art. IX, Sec. V, Para. I) applies only to elections for bonds, and not to electional educational tax in local school districts. Crye v. Pearce, 175 Ga. 85, 165 S.E. 121 (1932). Illegality of providing additional revenue for education purposes by ## Tions Authorizing Levy of an Addiunlawful Scheme. The evidence was sufficient to authorize the court to find that the increase of 25 percent on the valuations of realty on the returns of the petitioners and other taxpayers was not a process of equalizing such valuations, but was an unlawful and arbitrary attempt to provide additional revenue for educational purposes, and to grant an interlocutory injunction against the defendants from making up, compiling, or listing any report or digest incorporating or including therein any increased assessment or changes or alterations in the returns of the taxpayers of the county, and enjoining the tax receiver of the county, from transmitting to the State Department of Revenue or the Comptroller General or the tax collector of the county or any tax authorities of the county or state any report, list, or other compilation or digest including or incorporating therein any increase or change or alteration in the return filed with the tax receiver by any taxpayer thereof. Green v. Calhoun, 204 Ga. 550, 50 S.E.2d 209 (1948). The provisions of this paragraph are not intended to suffice for all phases of educational expenditures, but are separate from the power to levy a tax for the payment of bonded indebtedness for the erection of school buildings. Nelms v. Stephens County Sch. Dist., 201 Ga. 274, 39 S.E.2d 651 (1946) (see Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). ## Delegation of Power Without Authorization Prohibited. Without specific legislative authorization, a school board has no authority, by contract or otherwise, to delegate to others the duties placed on the board by the Constitution and laws of Georgia. Chatham Ass’n of Educators v. Board of Pub. Educ., 231 Ga. 806, 204 S.E.2d 138 (1974). Necessary qualities for additional revenue amendment to comply with ## Due Process and Equal Protection. A proposed amendment allowing a school district to receive additional revenues from municipalities for school purposes had to be drafted to include all areas within the county school districts and ratified by the voters of each school district therein on a consolidated basis in order to comply with the due process and equal protection of law under the state and federal Constitution. City of Lithonia v. DeKalb County Bd. of Educ., 231 Ga. 150, 200 S.E.2d 698 (1973). ## ‘‘Assessed Value’’ Defined. The words ‘‘assessed value’’ in this constitutional provision means the correctly assessed value, i.e., the assessed value approved by the revenue commissioner, not an incorrectly assessed value. Board of Comm’rs v. Allgood, 234 Ga. 9, 214 S.E.2d 522 (1975) (see Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). ## ‘‘Assessed Value’’ Is the Correctly Assessed Fair Market Value. Benson-Corwin, Inc. v. Cobb County Sch. Dist., 239 Ga. 199, 236 S.E.2d 361 (1977). To freeze the assessed value of property at an amount below its fair ## Market Value Would Obfuscate Application of This Paragraph. Benson-Corwin, Inc. v. Cobb County Sch. Dist., 239 Ga. 199, 236 S.E.2d 361 (1977) (see Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). Return of funds based on excessive ## Tax Assessment. Where city received more tax revenue from taxpayers than they lawfully owed, which error resulted in the city remitting more tax funds to the school board than it was entitled to receive, the school board was required to refund its pro-rata share of the taxes, penalties, and interest due the taxpayers because of the improper assessment. The city was effectively acting as an agent for the school board. Atlanta Bd. of Educ. v. City of Atlanta, 262 Ga. 15, 413 S.E.2d 716 (1992). ciated with school lunch program ## Payment for Garbage Disposal Assoproper. Garbage disposal resulting from the school lunch program is incidental to that program which is assigned to the school district by the Constitution and ‘‘the county boards of education shall have the power to ... make all arrangements necessary to the efficient operation of the schools’’; accordingly, the school districts have the authority and obligation to contract and pay for the service provided by the county in disposing of garbage resulting from the operation of the school lunch program. Fletcher v. Russell, 151 Ga. App. 229, 259 S.E.2d 212, rev’d on other grounds, 244 Ga. 854, 262 S.E.2d 138 (1979). dent political entity may provide and ## School District Being an Indepencompensate School Crossing Guards. Russell v. Fletcher, 244 Ga. 854, 262 S.E.2d 138 (1979). ## Payment for County Road Improvements Not Authorized. Improvements to a county public road leading to a school were the responsibility of the county because such improvements were not ‘‘necessary and incidental’’ to public education. Any representation by the school district supervisor of construction to the contrary did not bind the district to pay for the improvements. DeKalb County Sch. Dist. v. DeKalb County, 263 Ga. 879, 440 S.E.2d 185 (1994). The use of school taxes to finance a redevelopment plan along 22 miles of ## Historical Rail Segments Violated Ga. Const. 1983, Art. VIII, Sec. VI, Para. I(b) because it was not ‘‘necessary or incidental’’ to public schools or public education. The plan benefitted all citizens and had little if any nexus to the actual operation of public schools. Woodham v. City of Atlanta, 283 Ga. 95, 657 S.E.2d 528 (2008). Use of local school taxes for rede- ## Velopment. School system, development authority, and others were properly granted summary judgment in a suit challenging the allocation of school taxes because the 2008 amendments to Ga. Const. 1983, Art. IX, Sec. II, Para. VII(b) and O.C.G.A. § 36-44-9(g), governing tax allocation districts, changed the law and retroactively allowed use of local school taxes for general redevelopment purposes. Sherman v. Atlanta Indep. Sch. Sys., 293 Ga. 268, 744 S.E.2d 26 (2013). Instance of county children paying fee to attend city school not applica- ## Ble. Where a city school used funds raised from a county-wide tax and from federal and state funds based in part on students not in the city, children from the county could attend city schools without paying a charge or matriculation fee. Peak v. Board of Educ., 177 Ga. 476, 170 S.E. 488 (1933). ## Homestead Exemption Did Not Violate This Paragraph. Court rejected a taxpayer’s contention that a school tax homestead exemption violated Ga. Const. 1983, Art. VIII, Sec. VI, Para. I, which required that school taxes be imposed on correctly assessed values, because the school taxes would be imposed on correctly assessed values, but the values of certain properties would then be reduced by the homestead exemption. Blevins v. Dade County Bd. of Tax Assessors, 288 Ga. 113, 702 S.E.2d 145 (2010). Rule governing jurisdiction of > The printed notes continue for 10,185 more characters, not shown here. Continue at https://georgiacommons.org/constitution/ga/art-viii-sec-vi-para-i.md?notes=all&start=9914