Georgia Amendment 3, Property Tax Reduction Measure (1952)

Georgia Amendment 3
Election date November 4, 1952
Topic Property taxes
Status Approved
Type Legislatively referred constitutional amendment	Origin State legislature

Georgia Amendment 3 was on the ballot as a legislatively referred constitutional amendment in Georgia on November 4, 1952. It was approved.

A "yes" vote supported reducing the General Assembly's allowable property tax levy from five mills to one-fourth mill per dollar of property value, except in cases of war or national emergency, and maintaining the higher rate for certain banking-related properties until federal law permits a different taxation method.

A "no" vote opposed reducing the General Assembly's allowable property tax levy from five mills to one-fourth mill per dollar of property value, except in cases of war or national emergency, and maintaining the higher rate for certain banking-related properties until federal law permits a different taxation method.

Election results

Georgia Amendment 3
Result		Votes	Percentage
Yes		304,299	75.66%
No		97,912	24.34%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Amendment 3 was as follows:

“

FOR amendment to Article VII, Section I, Paragraph II, Subsection 3 of the Constitution of the State of Georgia, so as to change the levy of taxes permitted on property for any one year by the General Assembly for all purposes, except to provide for repelling invasions, suppressing insurrections, or defending the State in time of war, from five (5) mills on each dollar of the value of the property taxable in the State, to one-fourth (¼) mill on each dollar of the value of the property taxable in the State; provided, however, that until some other method permitted by the laws of the United States for the taxation of national banking associations or corporations is enacted by the General Assembly for the taxation of the shares of stock of banking corporations and other monied capital coming into competition with such banking corporations, such property may be taxed at a rate not exceeding five (5) mills on each dollars of the value thereof. AGAINST amendment to Article VII, Section I, Paragraph II, Subsection 3 of the Constitution of the State of Georgia, so as to change the levy of taxes permitted on property for any one year by the General Assembly for all purposes, except to provide for repelling invasions, suppressing insurrections, or defending the State in time of war, from five (5) mills on each dollar of the value of the property taxable in the State, to one-fourth (¼) mill on each dollar of the value of the property taxable in the State; provided, however, that until some other method permitted by the laws of the United States for the taxation of national banking associations or corporations is enacted by the General Assembly for the taxation of the shares of stock of banking corporations and other monied capital coming into competition with such banking corporations, such property may be taxed at a rate not exceeding five (5) mills on each dollars of the value thereof.

”

Path to the ballot

See also: Amending the Georgia Constitution

A two-thirds (66.67%) vote is required during one legislative session for the Georgia State Legislature to place an amendment on the ballot. That amounts to a minimum of 120 votes in the Georgia House of Representatives and 38 votes in the Georgia State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

See also

1952 Measures

• 1952 Measures
• Property taxes on the ballot
• 1952 legislative sessions

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

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