Georgia Amendment 24, City of Atlanta Tax Exemptions Measure (1950)

Georgia Amendment 24
Election date November 7, 1950
Topic Property taxes and Tax and revenue administration
Status Approved
Type Legislatively referred constitutional amendment	Origin State legislature

Georgia Amendment 24 was on the ballot as a legislatively referred constitutional amendment in Georgia on November 7, 1950. It was approved.

A "yes" vote supported authorizing the General Assembly to exempt up to $2,000 of a homestead in Atlanta from certain taxes, excluding school and bond obligations, if it simultaneously increases the ad valorem tax rate to offset the exemption.

A "no" vote opposed authorizing the General Assembly to exempt up to $2,000 of a homestead in Atlanta from certain taxes, excluding school and bond obligations, if it simultaneously increases the ad valorem tax rate to offset the exemption.

Election results

Georgia Amendment 24
Result		Votes	Percentage
Yes		51,423	62.15%
No		31,313	37.85%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Amendment 24 was as follows:

“

FOR ratification of the Amendment to Article VII, Section I, Paragraph IV of the Constitution of Georgia, 1945, providing that the General Assembly may exempt from taxation in the City of Atlanta, except for school purposes and to pay interest on and retire bonded indebtedness, the Homestead, not to exceed $2,000.00 on the condition at the same time the General Assembly shall provide for an increase in the ad valorem tax rate sufficient to make up any loss from the Homestead exemption. AGAINST ratification of the Amendment to Article VII, Section I, Paragraph IV of the Constitution of Georgia, 1945, providing that the General Assembly may exempt from taxation in the City of Atlanta, except for school purposes and to pay interest on and retire bonded indebtedness, the Homestead, not to exceed $2,000.00 on the condition at the same time the General Assembly shall provide for an increase in the ad valorem tax rate sufficient to make up any loss from the Homestead exemption.

”

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

1950 Measures

• 1950 Measures
• Tax and revenue administration on the ballot
• Property taxes on the ballot
• 1950 legislative sessions

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

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