Georgia Referendum A, Personal Property Tax Exemption Increase Measure (2024)

Georgia Referendum A
Election date November 5, 2024
Topic Taxes and Property
Status a Approved
Type State statute	Origin State legislature

Georgia Referendum A, the Personal Property Tax Exemption Increase Measure, was on the ballot in Georgia as a legislatively referred state statute on November 5, 2024. It was approved.

A "yes" vote supported increasing the personal property tax exemption from $7,500 to $20,000.

A "no" vote opposed increasing the personal property tax exemption from $7,500 to $20,000.

Election results

Georgia Referendum A
Result		Votes	Percentage
Yes		3,223,888	64.48%
No		1,775,768	35.52%

Results are officially certified.

Source

Overview

What would the measure do?

See also: Text of measure

The measure increased the personal property tax exemption from $7,500 to $20,000. The exemption excludes all property owned by a taxpayer within a county (except motor vehicles, trailers, and mobile homes) with a fair market value of $20,000 or below from taxation. Personal property includes furniture, fixtures, machinery, equipment, inventory, and other property used in a business; as well as aircraft and boats owned by an individual or corporation.

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

See also: Property tax exemption measures in Georgia

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.

In 2002, Georgia voters approved Referendum E, which increased the personal property tax exemption from $500 to $7,500.

From 2000 through 2022, 22 property tax exemption measures appeared on the statewide ballot, of which, 19 were approved and three were defeated.

Text of measure

Ballot title

The ballot title for the measure was as follows:

“

Do you approve the Act that increases an exemption from property tax for all tangible personal property from $7,500.00 to $20,000.00?

”

Full text

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

Readability score

See also: Ballot measure readability scores, 2024

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title 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 12, and the FRE is 45. The word count for the ballot title is 19.

Support

Supporters

Officials

• State Rep. Mike Cheokas (R)
• State Rep. Matt Dubnik (R)
• State Rep. Karen Mathiak (R)
• State Rep. Alan Powell (R)
• State Rep. Jason Ridley (R)
• State Rep. Bill Yearta (R)

Arguments

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Opposition

Ballotpedia did not locate a campaign in opposition to the ballot measure.

Campaign finance

See also: Campaign finance requirements for Georgia ballot measures

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

	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

Background

Property tax exemptions in Georgia

The following are exempt from property taxes in Georgia:

• items of personal property used in the home if not held for sale, rental, or other commercial use;
• all tools and implements of trade of manual laborers worth up to $2,500 in actual value;
• domestic animals with an actual value less than $300;
• tangible personal property that does not exceed $7,500 in value excluding motor vehicles, trailers, and mobile homes;
• computer software when it is installed on computer hardware as an operating system;
• certain farm products and equipment.

Referendum E, Property Tax Exemption Increase (2002)

In 2002, Georgia voters approved Referendum E with 72% of voters in favor and 28% of voters opposed. Referendum E increased the personal property tax exemption from $500 to $7,500.

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 2022, 22 property tax exemption measures appeared on the statewide ballot, of which, 19 were approved and three were defeated.

2022: Two property tax exemption measures were on the 2022 ballot and both were approved. Referendum A exempted timber equipment from property taxes and the other expanded agricultural equipment exemptions.

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.

Property tax ballot measures, 2024

Ten ballot measures concerning property taxes were certified to appear on the 2024 ballot in eight states.

State	Year	Ballot Measure	Type	Status
Wyoming	2024	Wyoming Property Tax on Residential Property and Owner-Occupied Primary Residences Amendment	Legislatively referred constitutional amendment	Approved
New Mexico	2024	New Mexico Constitutional Amendment 1	Legislatively referred constitutional amendment	Approved
New Mexico	2024	New Mexico Constitutional Amendment 2	Legislatively referred constitutional amendment	Approved
Colorado	2024	Colorado Amendment G	Legislatively referred constitutional amendment	Approved
Virginia	2024	Virginia Property Tax Exemption for Veterans and Surviving Spouses Amendment	Legislatively referred constitutional amendment	Approved
Arizona	2024	Arizona Proposition 312	Legislatively referred state statute	Approved
Florida	2024	Florida Amendment 5	Legislatively referred constitutional amendment	Approved
Georgia	2024	Georgia Referendum A	Legislatively referred state statute	Approved
Georgia	2024	Georgia Amendment 1	Legislatively referred constitutional amendment	Approved
Louisiana	2024	Louisiana Amendment 4	Legislatively referred constitutional amendment	Approved

Path to the ballot

Per Article VII, Section II, Paragraph II(a) of the Georgia Constitution, legislation for property tax exemptions requires a two-thirds vote of each chamber of the Georgia State Legislature, the governor's signature, and voter approval.

The ballot measure was introduced into the state Legislature as House Bill 808 (HB 808). On February 26, 2024, the Georgia House of Representatives voted 125-42, with 11 members not voting or absent, to approve the bill. All 42 no votes came from Democratic representatives. On March 26, 2024, the Senate passed the measure in a vote of 51-0 with five members absent or not voting. It was signed by the governor on May 6, 2024.

Vote in the Georgia House of Representatives February 26, 2024
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	125	42	11
Total percent	70.22%	23.60%	6.18%
Democrat	28	42	9
Republican	97	0	2

Vote in the Georgia State Senate March 26, 2024
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	51	0	5
Total percent	91.07%	0.00%	8.93%
Democrat	20	0	3
Republican	31	0	2

How to cast a vote

See also: Voting in Georgia

See below to learn more about current voter registration rules, identification requirements, and poll times in Georgia.

How to 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

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

2024 measures

• 2024 ballot measures
• Taxes on the ballot
• Property 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 808