School bond and tax elections in Georgia
school bond and tax votes
|2010 • 2009 • 2008|
2007 • 2006
- Exceed the 20 mill levy limit set by the Georgia Constitution.
- To impose new sales taxes to fund educational purposes.
Laws affecting school finance
20 Mill limit
Georgia is one of three states that has a constitutionally protected levy limit. Georgia has a 20 mill levy limit protected by the Georgia Constitution. Also, Georgia is one of a few states that uses the mill rate formula over a lengthy mathematical formula in calculating property tax levy limits. The Georgia Constitution only allows for excess levies or to remove a levy.
Sales tax for Education
Georgia has a constitutionally protected sales tax for education. Georgia uses the sales tax to fund capital outlays that are used for capital improvements and to retire previous debts and obligations. The voters in a county can vote to approve up to an additional one percent sales tax to fund educational projects. If an additional sales tax is approved, then the tax must discontinue after 5 years from when its first implemented.
Conduct of the bond election, limitations, rules
Authority conducting elections
All elections involving school finance are conducted by the respective County elections board.
A simple majority is needed in order to pass a school levy or sales tax election.
Wording of measures
There are no restrictions under Georgia Law on the wording of ballot measures.
Required notice of bond election
- "Lexis Nexis" Georgia Constitution(Referenced Section Ga. Const. Art. VIII, § VI, Para. I)
- "Lexis Nexis" Georgia Constitution(Referenced Section Ga. Const. Art. VIII, § VI, Para. II)
- "Lexis Nexis" Georgia Constitution(Referenced Section Ga. Const. Art. VIII, § VI, Para. IV)
- "Lexis Nexis" Code of Georgia(Referenced Statute O.C.G.A. § 21-2-45)
- "LexisNexis" Georgia Constitution(Referenced Section Ga. Const. Art. VIII, § VI, Para. II)