Reviewing amendments on the ballot
David Hudson, attorney for the Georgia Press Association, explains the Georgia 2018 Constitutional Amendments and Resolutions questions voters will face on the ballot for the Nov. 6 general election:
Constitutional Amendment 1: Designation of sales tax on sporting goods and services.
This amendment would authorize the General Assembly, for a period of 10 years, to designate 80 percent of sales taxes on sporting goods and services to be paid into the “Georgia Outdoor Stewardship Trust Fund” for purposes of preserving conservation land. The measure includes mechanisms to reduce the dedicated funds should the state’s revenue decline due to a slowing of the economy.
Constitutional Amendment 2: Establish a statewide business court.
Currently, all appellate and trial court judges in Georgia are elected. In practice, the governor appoints many of the judges, but then they must stand for election as they continue in office. The main change proposed in this amendment is that it would allow the governor to appoint judges for a “statewide business court” with statewide jurisdiction, and those judges will serve without having to stand for election. Under existing law, Superior and State Courts are already establishing “business court” divisions. This is similar to how the Superior Courts have established divisions that deal with domestic relations, drug court, veterans court, etc.
Constitutional Amendment 3: To change taxation of forest land dedicated to conservation use.
This bill would allow the General Assembly to enact laws that would reduce the ad valorem tax on 200acre or greater tracts of land that are placed under a covenant for conservation use. Any timber on the land would continue to be taxed without the benefit of the conservation covenant. The law further provides that the General Assembly may appropriate assistance to the local governments whose tax receipts will be reduced by having lower taxes on forest land placed under a conservation covenant.
Constitutional Amendment 4: To establish rights of crime victims.
This amendment would provide that victims of crimes against a person or against property, if a felony, shall be afforded, upon request, notices of court proceedings, arrests, release on bail, escape, and to be heard by the court regarding release, pleas or sentencing. The amendment further provides that the General Assembly shall pass such laws as are necessary to afford these rights to crime victims. Many of the benefits of this amendment already exist in Georgia Law.
Constitutional Amendment 5: When a school may call for a referendum to change sales and use tax rates for public education.
There are some counties, including Floyd, in Georgia where in addition to the countywide school system, there are independent public school districts within the county. This amendment would allow a school district, or a combination of school districts, that have the majority of the students enrolled within the county, to call for a referendum to be voted on by all county residents to impose sales and use taxes for educational purposes. This would be in the form of a school SPLOST to impose a 1 percent sales and use tax addition to be collected for a period of five years. The proceeds of taxes collected would be distributed between all of the public schools in the county by agreement, and if no agreement is reached, the tax proceeds would be divided according to the ratio of students enrolled in each school district within the county.
Statewide Referendum A: Homestead exemption for residents in municipalities located in more than one county.
If approved by the voters, this would allow the use of a homestead exemption for homes in a locality that is located in more than one county. This measure will not impact taxpayers outside of Atlanta.
Referendum 2: Ad valorem exemption for homes for the mentally disabled.
Property owned and used by nonprofit entities in Georgia are not subject to ad valorem taxation. Examples would be churches, museums, parks, etc. In some instances, a nonprofit that owns a home for the mentally disabled will have a member of the nonprofit corporation board that is a financial institution that provides financing for the construction or renovation of the home. This referendum would allow legislation that preserves the tax exemption for the home for the mentally disabled even though a member of the company owning the home is a for-profit entity.