Rep. Werkheiser explains the Ballot Referendums

The following is a guest post by State Representative Bill Werkheiser (R) – Glenville of the 157th District. Rep. Werkheiser has served in the Georgia House since 2015 and is chair of the Industry and Labor Committee. He also serves on Appropriations, Energy, Utilities, and Communications, Juvenile Justice, Public Safety and Homeland Security, and State Properties. He represents Appling, Evans, Jeff Davis, and Tattnall Counties.

I’m getting a lot of questions about the amendments and referendum questions so here is an explanation as well as my opinion as to how I am voting but of course do your own homework:

Ballot Constitutional Amendments and Statewide Referendum

Constitutional Amendment 1

Ballot Question: “Shall the Constitution of Georgia be amended so as to authorize the General Assembly to provide by general law for a state-wide homestead exemption that serves to limit increases in the assessed value of homesteads, but which any county, consolidated government, municipality, or local school system may opt out of upon the completion of certain procedures?”

This applies only for your personal residence of record, no other type property is involved. The State of Georgia receives zero dollars from property tax, these taxes fund your local portion of schools and the operation of your (city/county).

I am voting for it because it protects homeowners against huge tax increases especially during inflationary periods. Your assessed value on your personal home will not increase more than the rate of inflation IF your local government entity (city,county,school) opts to go this route.

Assessed values must be calculated based on home sales in your county, this drives up the value of your home. If this bill passes and your local governing body (city/county/school) opts in, the sale property described above would be assessed based on that sale, but your personal home would be taxed based on the cost of living index increase system if an assessment increase was done for that tax year.

There is an exception to this. IF the local governing entity (county/city) does or does not op into this system if passed, that said entity will have the option to ask the voters, in a referendum, at a later date if they would like to ad as much as a one cent sales tax to further lower property taxes. If the voters agree, these levying authorities (counties and cities) where this cap takes effect would have access to an additional 1% sales tax that must be used for additional property tax relief – the extra penny of revenue must be fully offset by a further reduction in property tax.

Constitutional Amendment 2

Ballot Question: “Shall the Constitution of Georgia be amended so as to provide for the Georgia Tax Court to be vested with the judicial power of the state and to have venue, judges, and jurisdiction concurrent with superior courts?”

This provides for a statewide Georgia Tax Court. This constitutional amendment would replace the Georgia Tax Tribunal, which sits in the Executive Branch, with a Tax Court in the Judicial Branch. It is simply moving a function of government that serves taxpayers between branches of government to improve efficiency. Currently, if a taxpayer wishes to appeal a tax tribunal decision his or her only option is to go through the Superior Court in Fulton County, which is not set up to be an appellate court and is overrun with a lengthy trial calendar. A Tax Court authorized under this amendment would allow for the first round of appeal to be made to the Georgia Court of Appeals – a purpose-built appeals court with a more streamlined and quick process for Georgians.

I’m voting yes because it streamlines the process for the taxpayer without increasing the size or scope of government.

Statewide Referendum A

Ballot Question: “Do you approve the Act that increases an exemption from property tax for all tangible personal property from $7,500 to $20,000?”

This raises the ad valorem taxation exemption on tangible personal property for businesses in Georgia from $7,500 to $20,000. It would reduce taxes for Georgia businesses by updating the exemption amount for the first time in years to account for the effects of inflation.

I am voting yes because as a fiscal conservative, anytime we can lower taxes responsibly, I am for it. This also makes it more attractive to industries who are looking to move or startup in Georgia.