The Georgia primary election took place last month, so except for runoff races, the next chance for voters to make their voices heard is in November. Here is a primer on the measures and referendums that will be on the ballot, including topics like tax exemptions, affordable housing, and judicial restructuring. 

“Voting on referendums empowers community members to directly influence decisions on local issues that impact their day-to-day life, such as education funding and public infrastructure projects,” James Woo, the communications director at Asian Americans Advancing Justice-Atlanta, explains.

Brian Miller is the Executive Director of Nonprofit VOTE, which helps nonprofits across the nation engage the communities they serve in voting and democracy.

“Take the time to review ballot measures beforehand to avoid having to read through sometimes long referendum language for the first time while standing in the voting booth,” Miller says.

A recent example of an important and hotly debated issue that many residents wanted to see as a referendum on the ballot was the Atlanta Public Safety Training Center—termed “Cop City” by critics. Due to much controversy and city involvement, it has not appeared as a referendum. It may still be included in a future election. 

Aunna Dennis is the Executive Director of Common Cause, a non-profit, non-partisan advocacy organization that works to strengthen public participation in democracy. Dennis says that referendums are typically the issues that are “hitting your kitchen table.” 

“We have to be vigilant and really understand what’s on our ballot,” she says. What’s happening locally to taxes in our area? Who is it actually supporting or what entities are supporting? Is it going to our school system? Or is it going to the privatization of school systems?”

Three ballot measures have been certified to appear on the November 2024 ballot in Georgia. 

Here’s the breakdown:

Tax Court Amendment

• The text on the ballot: 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?
• A “yes” vote supports creating the Georgia Tax Court to have concurrent jurisdiction with superior courts.
• What that means?  Currently, Georgia has a Tax Tribunal that reviews cases concerning tax matters involving the Georgia Department of Revenue. This is not a part of the state judicial system but, instead, is part of the executive branch. Simply put, this would create a dedicated Tax Court, a new independent judicial body, to replace the Georgia Tax Tribunal. This would also expand power, as the tax court would have concurrent jurisdiction with Georgia superior courts, meaning it would have broader authority than the tax tribunal. All legal claims resulting from the appeal of a Georgia Department of Revenue action, assessment, or denial would be heard by this court. If a Georgia Tax Court is created, judges would serve terms of four years and be appointed by the governor with approval by the Senate Judiciary Committee and House Committee on Judiciary.

Local Option Homestead Property Tax Exemption Amendment

• The text on the ballot: 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?
• A “yes” vote supports providing for a local option homestead property tax exemption and allowing a county, municipality, or school system to opt out of the exemption.
• Behind the fine print: This plan would limit increases in a home’s value, as assessed for property tax purposes, to the rate of inflation each year unless a city or county government or local school board uses a one-time opt-out in early 2025, according to WABE. Lawmakers say this would prevent “back door” tax increases by governments that get extra revenue when home values go up by neglecting to lower tax rates. 
• Path to the ballot: House Resolution 1022 was approved by the state House with a unanimous vote with 168 members in favor on February 27, 2024. The state Senate then approved the amendment on March 26, 2024, in a vote of 42-11.

Statewide Homestead Property Tax Exemption Increase Measure

• The text on the ballot: Shall the Act be approved which increases from $2,000 to $10,000 a statewide homestead exemption from ad valorem taxes for state, county, and school purposes, other than municipal school purposes and other than to pay interest on and retire bonded indebtedness, for a homestead occupied by its owner?
• A “yes” vote supports increasing the statewide homestead property tax exemption from $2,000 to $10,000.
• Behind the fine print: This bill increases the amount of taxes that can be exempted, further lowering property taxes. According to the Atlanta Journal-Constitution, because the assessed value of properties in some areas has risen significantly, school districts, cities, and counties have been able to count on a boost in revenue without raising tax rates.
• Path to the ballot: House Resolution 1019 was approved by the state House with a unanimous vote with 162 members in favor on February 8, 2024. The state Senate then approved an amended version of the bill on March 29, 2024, in a unanimous vote with 54 members in favor.

Personal Property Tax Exemption Increase Measure

• The text on the ballot: Do you approve the Act that increases an exemption from property tax for all tangible personal property from $7,500 to $20,000?
• A “yes” vote supports increasing the personal property tax exemption from $7,500 to $20,000.
• Behind the fine print: This exemption excludes all property owned by a taxpayer within a county with a fair market value of $20,000 or below from taxation. Personal property includes things like furniture, equipment, inventory, and other property used in a business. In 2002, Georgia voters approved Referendum E, which increased the personal property tax exemption from $500 to $7,500. This reduces the personal property tax burden on Georgia’s small businesses. Small businesses already pay sales taxes on property when they buy it; the personal property tax means they’re paying taxes on the same items every year. Raising the threshold for this tax can ease financial pressures on businesses struggling with inflation and the rising cost of running a small business.
• Path to the ballot: House Bill 808 was approved by the state House with a vote of 125-42 on February 26, 2024. All 42 no votes came from Democratic representatives. The state Senate then approved the bill on March 26, 2024, in a unanimous vote with 51 members in favor.

This year’s ballot will feature several “advisory questions,” which help gauge public opinion and voter priorities but are nonbinding and don’t result in new or changed laws. There will be eight questions on ballots, and they will be different based on whether you choose a democrat or republican ballot. 

Democratic questions

1. Should the United States and the State of Georgia protect Georgians from gun violence by banning assault weapons and large-capacity magazines, closing background check loopholes, and passing other common-sense gun safety reforms?
2. Should the State of Georgia incentivize clean energy production as part of a climate policy that recognizes the urgent threat that climate change poses to Georgians’ health, lives and future?
3. Should the State of Georgia expand voter access by allowing same-day voter registration, removing obstacles to voting by mail, and making secure ballot drop boxes accessible at all times through Election Day?
4. Should the State of Georgia protect reproductive freedom by repealing the current six-week abortion ban, restoring the protections of Roe v. Wade and ensuring access to contraceptives, IVF, abortion and other reproductive health care?
5. Should the State of Georgia stop using taxpayer dollars intended for public education to pay for private school vouchers?
6. Should the State of Georgia raise the minimum wage to a living wage?
7. Should the portion of the Georgia state constitution allowing for involuntary servitude of prisoners and others convicted of offenses be repealed, thus prohibiting all forms of slavery and involuntary servitude statewide?
8. Should the State of Georgia improve access to safe, affordable housing by increasing the affordable housing supply, protecting tenants’ rights to habitable living conditions, and cracking down on negligence or abuse by property management companies or landlords?

Republican questions

1. For future elections, do you want hand-marked paper ballots, scanned and verified by hand count on live stream video?
2. Should the legislature enact the FairTax replacing the state income tax and state sales tax with a consumption tax equal to current state funding and taxing no legal citizen or family up to the poverty level of spending?
3. Should the legislature ban registered lobbyists from serving on the State Elections Board?
4. Should the Georgia Republican Primary have a closed primary, meaning that only registered Republicans would be allowed to vote in the Republican Primary?
5. Should public officials who allow illegal migration to occur be held responsible for crimes committed by illegal aliens?
6. Would you support a statewide vote to allow gaming in Georgia so the voters can decide this issue instead of politicians in Atlanta?
7. Currently, hundreds of thousands of hours and dollars are spent every year cleaning up voter rolls. Would you support an amendment to the National Voting Rights Act that would require registered voters to renew their registration every four years?
8. Do you believe unelected and unaccountable international bureaucrats, like the UN controlled World Health Organization (WHO), should have complete control over management of future pandemics in the United States and authority to regulate your healthcare and personal health choices?