Georgia Referendum B, Merged Family-Owned Farms and Dairy and Eggs Tax Exemption Measure (2022)

Georgia Referendum B
Election date November 8, 2022
Topic Taxes and Food and agriculture
Status a Approved
Type State statute	Origin State legislature

Georgia Referendum B, the Merged Family-Owned Farms and Dairy and Eggs Tax Exemption Measure, was on the ballot in Georgia as a legislatively referred state statute on November 8, 2022. The measure was approved.

A "yes" vote supported expanding certain property tax exemptions provided for agricultural equipment and certain farm products to allow any entity that is a merger of two or more family-owned farms to qualify and extend the exemption to include dairy products and eggs.

A "no" vote opposed expanding certain property tax exemptions to include merged family farms and dairy products and eggs.

Election results

Georgia Referendum B
Result		Votes	Percentage
Yes		2,885,541	76.46%
No		888,336	23.54%

Results are officially certified.

Source

Overview

What did Referendum B do?

See also: Text of measure

This measure expanded certain property tax exemptions provided for agricultural equipment and certain farm products:

• to allow any entity that is a merger of two or more family-owned farms to qualify for the exemption; and
• to extend the exemption to include dairy products and eggs.

The agricultural equipment exemption applies to farm tractors, combines, and all other farm equipment (except for motor vehicles) that are owned or held under a lease-purchase agreement by a family farm entity that are directly used for the production of farm products.

Going into the election, the farm products exemption applied to livestock, crops, fruit, nut-bearing trees, bushes, and plants; annual and perennial plants; Christmas trees; and plants or trees grown in nurseries to be planted elsewhere.

Family farm entities under the measure mean an "entity that has derived 80 percent or more of its gross income from bona fide agricultural uses within this state within the year immediately preceding the year in which the exemption" is sought. Such entities may be organized as a family corporation, a family partnership, a family general partnership, a family limited partnership, a family limited corporation, or a family limited liability company, in which all interest is owned by one or more citizens that are related to each other within the ''fourth-degree of civil reckoning''.

How has Georgia voted on property tax exemption measures in the past?

See also: Property tax exemption measures in Georgia

From 2000 through 2020, 20 property tax exemption measures appeared on the statewide ballot, of which, 17 were approved and three were defeated. Two measures that were approved concerned exemptions for certain farm products and equipment.

The state legislature referred two property tax exemption measures to the 2022 ballot. In addition to the family-owned farms and dairy and eggs tax exemption measure, the legislature referred a measure to the 2022 ballot that was designed to exempt timber equipment from property taxes.

How did this measure get on the ballot?

See also: Path to the ballot

The Georgia Constitution requires voter approval of legislation to enact any property tax exemption, which must be passed in the legislature by a two-thirds (66.67%) vote in each chamber.

This measure, introduced as House Bill 498, was sponsored by four House Republicans and one Senate Republican. The Senate unanimously approved the bill on March 31, 2021. The House approved the bill on March 31, 2021, with the single no vote coming from Democratic Representative Mesha Mainor. Governor Brian Kemp (R) signed the bill on May 7, 2021.

Text of measure

Ballot question

The ballot question was as follows:

“

Shall the Act be approved which expands a state-wide exemption from ad valorem taxes for agricultural equipment and certain farm products held by certain entities to include entities comprising two or more family owned farm entities, and which adds dairy products and unfertilized eggs of poultry as qualified farm products with respect to such exemption? ( ) YES ( ) NO

”

Full text

The full text of the measure can be read below. Struck-through text was deleted and underlined text was added:

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 27, and the FRE is 3. The word count for the ballot title is 55.

The FKGL for the ballot summary is grade level 11, and the FRE is 43. The word count for the ballot summary is 16.

Support

Supporters

Officials

• Gov. Brian Kemp (R)
• State Sen. Larry Walker (R)
• State Rep. Robert Dickey (R)
• State Rep. Terry England (R)
• State Rep. John LaHood (R)
• State Rep. Clay Pirkle (R)

Organizations

• Georgia Agribusiness Council
• Georgia Farm Bureau

Arguments

• Gov. Brian Kemp (R): "There's no more generational business than a family farm. Marty and I know how important small business is to Georgia's economy, and that's what Georgia Farm Bureau and the Georgia Agribusiness Council are fighting for in the Capitol every day."
• Georgia Farm Bureau President Tom McCall: "Georgia Farm Bureau is the largest ag organization in the state of Georgia. Our purpose is to represent farmers and agriculture in the legislative arena. We represent everything from apples to zuchinis, and I want to welcome all of y’all here today as Governor Kemp signs these bills into law that will help Georgia farmers and timber growers."
• State Sen. Larry Walker III (R), chairman of the Senate Agriculture Committee: "The intense amount of capital required to farm makes neighbors share equipment sometimes. Becoming as efficient as we can in how we use technology is one part of solving the equation."

Opposition

If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Georgia ballot measures

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Ballotpedia has not identified political action committees registered to support or oppose this measure. If you are aware of one, please email editor@ballotpedia.org.

Background

Georgia agricultural equipment tax exemption

In Georgia, agricultural equipment (tractors, combines, and any other equipment used in farming except motor vehicles) and certain farm products are exempt from property taxation. The Georgia Department of Agriculture administers the Georgia Agricultural Tax Exemption (GATE) program, through which qualified farmers or agricultural producers can be certified to receive the sales tax exemption.

Property tax exemption measures in Georgia

The measure required a two-thirds vote in the Georgia State Legislature since it was designed to create a property tax exemption. Under Section 2 of Article VII of the state constitution, property tax exemption bills require a two-thirds supermajority vote (rather than a simple majority vote) in the state legislature and must be approved by a majority of statewide voters. From 2000 through 2020, 20 property tax exemption measures appeared on the statewide ballot, of which, 17 were approved and three were defeated.

2020: One property tax exemption measure was on the 2020 ballot. The measure, which was approved by a vote of 73% to 27%, exempted from property taxes property owned by a 501(c)(3) public charity (such as Habitat for Humanity) if the property is owned exclusively for the purpose of building or repairing single-family homes and the charity provides interest-free financing to the individual(s) purchasing the home.

2018: Two property tax exemption measures— Referendum A and Referendum B— were on the statewide ballot in 2018. Both were approved; Referendum A by a vote of 57% to 43% and Referendum B by a vote of 77% to 23%. Referendum A provided for a homestead property tax exemption in certain municipalities equal to the difference between the home's assessed value for the current year and the adjusted base year value of the home. Referendum B provided that an existing tax exemption for nonprofit housing for the mentally disabled could be applied to housing constructed or renovated through financing from businesses.

2014: Referendum 1, which was approved by voters in 2014, extended a public property ad valorem tax exemption to privately held and operated student dormitories and parking decks that are obliged by contract to serve universities within the University of Georgia system. It was approved by a vote of 74% to 26%.

2010: Referendum A, approved by voters in 2010, provided that inventory of businesses is exempt from state property tax. It was approved by a vote of 54% to 46%.

2006: Six measures were approved in 2006 that expanded homestead tax exemptions and property tax exemptions for agricultural products and farming equipment, veterans organizations, and charitable organizations.

2002: Five property tax exemption measures were on the ballot in 2002, of which three were approved. The three measures that were approved increased the tax exemption on personal property, changed the income limit for school tax homestead exemptions for individuals 62 years of age and older, and extended certain ad valorem tax exemptions to surviving spouses of military personnel killed in armed conflict.

2000: Four property tax exemption measures were on the ballot in 2000, of which three were approved. The three measures that were approved exempted certain farm equipment of family-owned farms from ad valorem taxes, increased the ad valorem tax exemption for tools and trade implements of manual laborers, and provided for homestead exemptions for un-remarried surviving spouses of military personnel killed in conflict equal to the amount a disabled veteran is entitled.

Food and agriculture ballot measures in Georgia

See also: Food and agriculture on the ballot and List of Georgia ballot measures

Ballotpedia has tracked no ballot measures relating to food and agriculture in Georgia.

Referred measures on the ballot in Georgia

• A total of 84 measures appeared on the statewide ballot in Georgia from 1996 to 2020.
• From 1996 through 2020, the number of measures on statewide ballots during even-numbered years ranged from two to 12.
• From 1996 through 2020, an average of seven measures appeared on the ballot in Georgia during even-numbered election years.
• Between 1996 and 2020, about 85.5% (71 of 84) of the total number of measures that appeared on statewide ballots during even-numbered years were approved, and about 15.5% percent (13 of 84) were defeated.

Georgia statewide ballot measures during even-numbered election years, 1996-2020
Total number	Approved	Percent approved	Defeated	Percent defeated	Annual average	Annual minimum	Annual maximum
84	71	84.5%	13	15.5%	7	2	12

Path to the ballot

Article VII, Section II, Paragraph II(a) of the Georgia Constitution requires the legislature to pass any property tax exemptions by a two-thirds (66.67%) vote in each chamber. Legislative approval of a proposal refers it to the ballot where simple majority voter approval is required.

This measure was introduced as House Bill 498. The Georgia House of Representatives approved it by a vote of 169-1, with nine not voting or excused and one vacancy, on March 8, 2021. The Senate approved an amended version on March 31, 2021, by a vote of 48-0 with eight members excused or not voting. The House approved the bill as amended by the Senate on March 31, 2021, by a vote of 163-1 with 16 members excused or not voting. The single no vote in the legislature came from Representative Mesha Mainor (D). Governor Brian Kemp (R) signed the bill on May 7, 2021.

Vote in the Georgia State Senate March 31, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 38  a
	Yes	No	Not voting
Total	48	0	8
Total percent	85.71%	0.00%	14.29%
Democrat	16	0	6
Republican	32	0	2

Vote in the Georgia House of Representatives March 31, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 120  a
	Yes	No	Not voting
Total	163	1	16
Total percent	90.56%	0.56%	8.89%
Democrat	69	1	7
Republican	94	0	9

How to cast a vote

See also: Voting in Georgia

Click "Show" to learn more about voter registration, identification requirements, and poll times in Georgia.

How to cast a vote in Georgia

Poll times In Georgia, polls are open from 7 a.m. until 7 p.m. Eastern Time. In cities with a population greater than 300,000 people, polls remain open until 8 p.m. An individual who is in line at the time polls close must be allowed to vote. Registration requirements Check your voter registration status here. To vote in Georgia, one must be a citizen of the United States and a legal resident of their county. The voter must be at least 17.5 years of age at the time of registration and 18 at the time of the election, and not serving a sentence for a felony conviction. The deadline to register to vote is 29 days prior to the election. Registration can be completed online, in person, or by mail. Automatic registration See also: Automatic voter registration In Georgia, eligible voters are automatically registered to vote when they conduct transactions at the Department of Driver Services. The eligible voter may opt-out of registration. Online registration See also: Online voter registration Georgia has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration Georgia does not allow same-day voter registration. Residency requirements To register to vote in Georgia, a voter must be a resident of the state, and of the county in which they are registering. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States A Georgia state law, passed in 2009, required voters to provide proof of U.S. citizenship when registering to vote. However, as of September 2025, the law had not been implemented. In Georgia, an individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a voter who provides false information on a voter registration application is guilty of a felony. All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The site GA My Voter Page, run by the Georgia Secretary of State's office, allows residents to check their voter registration status online. Voter ID requirements Georgia requires voters to present photo identification while voting. The following list of accepted ID was current as of October 2025. Click here for the Georgia Secretary of State's page on accepted ID to ensure you have the most current information. “ Any valid state or federal government-issued photo ID, including a free ID card issued by your county registrar's office or the Georgia Department of Driver Services. A Georgia driver's license, even if expired Student ID from a Georgia public College or University Valid employee photo ID from any branch, department, agency, or entity of the U.S. Government, Georgia, or any county, municipality, board, authority or other entity of this state Valid U.S. passport ID Valid U.S. military photo ID containing a photograph of the voter Valid tribal photo ID containing a photograph of the voter ” Voters can obtain a free voter ID card from any county registrar's office or Department of Driver Services Office. Click here for more information on obtaining a free voter ID card in Georgia.

See also

2022 measures

• 2022 ballot measures
• Taxes on the ballot
• Food and agriculture on the ballot

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• House Bill 498 (2021)