Georgias Nov. 5 ballot includes a long list of constitutional amendments and referendums; Columbia County adds a single ballot question.
To give voters more time to study the questions before voting, we list the questions here today, along with the states one-line summary of each, basic arguments for and against, and our opinion on whether each item should pass or fail.
Constitutional Amendment 1
Shall the Constitution be amended so as to provide that certain officeholders or candidates who are defaulters for federal, state, or local taxes shall be ineligible to hold any public office in this state?
This amendment would make someone who defaults on his or her taxes ineligible to hold public office.
Argument for: Candidates who dont pay their taxes shouldnt hold the authority to levy taxes.
Argument against: So many loopholes its unlikely candidates would be declared in default.
Our opinion: Vote YES. Even if the law is toothless, failure of this amendment boosts tax cheats.
Constitutional Amendment 2
Shall the Constitution be amended so as to provide that qualified low-income building projects may be classified as a separate class of property for ad valorem property tax purposes and different rates, methods, and assessment dates may be provided for such building projects?
To allow separate valuations for qualified affordable residential developments.
Argument for: Would provide incentives for creating and maintaining low-income housing.
Argument against: This would create a tax loophole favoring some properties over others.
Our opinion: Vote NO. The vague legislation would unfairly ease the tax burden on a select few people - including slum lords.
Constitutional Amendment 3
Shall the Constitution be amended so as to provide that counties and municipalities may establish community redevelopment tax incentive programs under which increased taxation shall apply to properties maintained in a blighted condition and decreased taxation shall apply for a time to formerly blighted property which has been rehabilitated?
To allow tax incentives to encourage redevelopment of blighted property.
Argument for: Would help improve deteriorated areas.
Argument against: Provides assistance to some land-owners and not others whose property isnt classified as blighted.
Our opinion: Vote NO. Like Amendment 2, this legislation provides a special-interest loophole.
Constitutional Amendment 4
Shall the Constitution be amended so as to provide that the General Assembly may provide by general law for the separate classification and taxation of properties on which there have been releases of hazardous waste, constituents, or substances into the environment so as to encourage cleanup, reuse, and redevelopment of such properties?
To allow different tax rates for properties contaminated with hazardous waste to encourage their cleanup.
Argument for: Encourages cleanup of contaminated property.
Argument against: Creates yet another special-interest loophole.
Our opinion: Vote NO. This law benefits a select few landowners.
Constitutional Amendment 5
Shall the Constitution be amended so as to provide that commercial dockside facilities consisting of real and personal property whose primary use is the landing and processing of seafood may be classified as a separate class of property for ad valorem property tax purposes and different rates, methods, and assessment dates may be provided for such dockside facilities?
To allow different tax rates for commercial dockside facilities used to land and process seafood.
Argument for: Would shore up Georgias seafood industry.
Argument against: Special-interest legislation for one industry.
Our opinion: Vote NO. Another special-interest loophole.
Constitutional Amendment 6
Shall the Constitution be amended so as to provide for a dog and cat reproductive sterilization support program to control dog and cat overpopulation and thereby reduce the number of animals killed in animal shelters and provide funds for the program from the voluntary purchase of special license plates and other sources?
To establish a program of dog and cat sterilization funded by special license plates.
Argument for: Worthy goal of eliminating pet overpopulation.
Argument against: Enabling legislation is vague about how, exactly, the money would be used.
Our opinion: Vote YES. Legislation is vague, but all money raised from such tags is voluntary.
Tax Referendum A
Shall the Act be approved which changes the state-wide $10,000 homestead exemption from all school district ad valorem taxation for education purposes for persons 62 years of age or older by changing the $10,000 gross household income limitation to a $10,000 net income, excluding certain retirement income, of the applicant and spouse thereof?
To change the income limit for school tax homestead exemptions for those 62 or older.
Argument for: Raises income limits for taxpayers seeking the school tax break they receive at 62.
Argument against: Favors one class of taxpayers over another.
Our opinion: Vote NO. Another special-interest loophole.
Tax Referendum B
Shall the Act be approved which provides that an exemption from certain ad valorem taxation for the surviving spouses of military personnel killed while serving in a war or armed conflict shall extend to the surviving spouses of such persons who otherwise died as a result of such war or armed conflict?
To extend the tax exemption for spouses of military personnel who die due to war.
Argument for: Provides assistance to survivors of those who gave all for their country.
Argument against: An open-ended entitlement.
Our opinion: Vote NO. While politically appealing, the legislation provides another tax loophole.
Tax Referendum C
Shall the Act be approved which grants an exemption from ad valorem taxation on certain historic property owned by a nonprofit corporation which houses a medical museum or medical society?
To exempt certain medical societies and museums in historic property of nonprofit corporations from property taxes.
Argument for: Benefits a non-profit agency.
Argument against: Benefits the Atlanta Academy of Medicine.
Our opinion: Vote NO. Special-interest legislation at its worst.
Tax Referendum D
Shall the Act be approved which grants an exemption from ad valorem taxation on commercial fishing vessels whose primary use is the catching of seafood?
To exempt commercial fishing vessels from property taxes.
Argument for: Would shore up Georgias seafood industry.
Argument against: Singles out one industry for assistance.
Our opinion: Vote NO. (See Amendment 5.)
Tax Referendum E
Shall the Act be approved which increases the total value of the exemption from the payment of ad valorem taxes on certain tangible personal property owned by the taxpayer within the county from $500 total value to $7,500 total value?
To increase the tax exemption for tangible personal property from $500 to $7,500.
Argument for: Provides a $7,000 benefit to taxpayers.
Argument against: Lost revenue must come from elsewhere.
Our opinion: Vote YES. This is the only amendment granting relief to all taxpayers.
Columbia County
Special Election
Shall the Act be approved which provides a homestead exemption from Columbia County School District ad valorem taxes for educational purposes in the amount of the total assessed value of the homestead after a five-year phase-in period for residents of that school district who are 70 years of age or over?
Argument for: Relieves a portion of the tax burden from the oldest property owners.
Argument against: Grants a special-interest loophole.
Our opinion: Vote NO. This legislation, the swan song of retiring state Rep. Bill Jackson - who, incidentally, turns 70 this year - not only relieves an entire class of taxpayers without regard to income or wealth from providing any funding for the countys school system, but passes that share of the burden on to others. Thus, even well-heeled seniors - who have the highest net worth of any demographic group - would escape paying taxes on even the most expensive property, while struggling families in working-class neighborhoods get no such relief.
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