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Tax relief will be on the Georgia ballot Nov. 5 in addition to the presidential race and various congressional, legislative and county contests.

Voters will decide two tax-related constitutional amendments the General Assembly passed this year as well as vote in a statewide referendum on tax legislation.

Having already rolled back Georgia’s income tax rate in recent years, the theme this year is property tax relief.

While the state does not levy property taxes, local property taxes are a sore subject under the Gold Dome, said Kyle Wingfield, president and CEO of the Georgia Public Policy Foundation, a think tank that advocates free-market approaches to public-policy issues. 

“When you talk to legislators, what they hear from their constituents most in terms of complaints largely comes down to local property taxes,” he said. “Rising prices lead to tax bills that really drive people up the wall.”

Two of the three ballot questions deal with property taxes. A proposed constitutional amendment would prohibit local governments from raising residential assessments in a given year by more than the annual rate of inflation, even if a home’s market value has gone up more.

“Given the large increase in home values across Georgia in recent years, many school districts, cities, and counties have been able to count on a boost in revenue without raising tax rates year to year,” Lt. Gov. Burt Jones wrote this week in an op-ed. “This has resulted in large and often surprise tax increases for many homeowners.”

The proposal includes an opt-out provision for local governments. However, it requires any city, county and school district wishing to opt out of the property tax break to advertise its intent to do so and hold at least three public hearings.

“While this local option is an important feature of the proposal, it would be disappointing to see local governments utilize it without adequately listening to the concerns of the Georgians it would so greatly help,” Jones added.

If the constitutional amendment passes, local governments wishing to exercise the opt out provision would have until March 1 of next year to do so.

An “enabling” bill the General Assembly passed to accompany the constitutional amendment also gives local governments the option of levying a local sales tax of up to a penny to help offset the lost property tax revenue.

However, a county can impose the sales tax only if every city inside that county that levies a property tax agrees, said Todd Edwards, deputy director of governmental affairs for the Association County Commissioners of Georgia.

The second property tax-related item on the ballot is a statewide referendum that would increase the exemption on personal property taxes from $7,500 to $20,000.

While the exemption would benefit all Georgians, supporters are pitching it as mainly aimed at small business owners.

“Small businesses already pay sales taxes on equipment, desks, and other property,” said Hunter Loggins, state director for the National Federal of Independent Business. “Raising the threshold for paying this tax would ease the financial pressure on employers struggling with inflation that continues to drive up the cost of owning and operating a small business.”

The third proposal is a constitutional amendment that would create a tax court in Georgia. Supporters say it would be staffed with judges who have expertise to decide cases related to the assessment and collection of state or local taxes. The same argument carried the day when Georgia voters approved the creation of the Statewide Business Court in 2018.