- See also: School bond and tax elections in Georgia
In Georgia, the major provisions covering school bond and tax elections are protected by the Georgia Constitution. Georgia has a 20 mill levy limit protected by the state constitution. School districts can only have a referendum in order to exceed the levy limit or eliminate the levy itself. Also, Georgia funds capital outlays differently than other states using a county sales tax. The voters in a respective county can vote to approve an additional sales and use tax of one percent to fund school district capital outlays. Georgia allows capital outlays to be used for capital improvements to facilities and for retirement of all debts. A county can only use the sales tax for five years after the date it is first implemented.
2012 Alcohol Question
- Further reading: Georgia Sunday Alcohol Sales Measure (2012)
A proposal by the Georgia Legislature would allow counties or local municipalities to ask their residents if they want to allow the sale of alcohol on Sundays between 12:30 pm and 11:30 pm. Though the measure still needs to be approved by the General Assembly before local authorities would be able to place it on a future ballot.
On March 15, the bill was approved by the Georgia Senate and now moves to the House for approval. State representatives noted that this was the best way they saw fit for populous urban areas to allow Sunday alcohol sales without a Statewide mandate forcing rural areas to also comply. Moat noted that they may not be in favor of Sunday sales but felt people deserved to vote on the issue for themselves.
On April 12, the bill was approved by the House with a vote of 127-44. The bill then needed to be signed by the Governor, and since it was approved then local election on Sunday sales could be on the ballot as soon as November.
Tax allocation district
On July 15, residents of Gwinnett County decided on a ballot measure on giving the county power to create tax allocation districts. A nearly identical measure was rejected in 2007. Tax allocation districts work by freezing the amount of property tax revenues collected by governments and directing revenues generated by rising property values into a fund used to pay for redevelopment projects.
Macon-Bibb County annexation
The Macon-Bibb County Board of Elections voted in April to put, on the July 15 primary ballot, a plan to annex 17.5 square miles of land upon which resides 11,730 people.
Effingham County Carter-Burns Act
Provides for a homestead exemption from Effingham County ad valorem taxes for county purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year assessed value of such homestead.