Georgia Referendum A, Property Tax Exemption for Certain Charities Measure (2020)

Georgia Referendum A
Election date November 3, 2020
Topic Taxes
Status a Approved
Type State statute	Origin State legislature
List of Georgia measuresAmendment 1Amendment 2Referendum ASubmit

Georgia Referendum A, the Property Tax Exemption for Certain Charities Measure, was on the ballot in Georgia as a legislatively referred state statute on November 3, 2020. It was approved.

A "yes" vote supported exempting from property taxes property owned by a 501(c)(3) public charity 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.

A "no" vote opposed authorizing a property tax exemption for certain property owned by certain 501(c)(3) public charities.

Election results

Georgia Referendum A
Result		Votes	Percentage
Yes		3,451,116	73.09%
No		1,270,737	26.91%

Results are officially certified.

Source

Overview

What does this measure do?

See also: Ballot language and constitutional changes

This measure exempts 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.

How did this measure get on the ballot?

See also: Path to the ballot

The measure was sponsored by Republican Representatives Matthew Gambill, Matt Hatchett, Deborah Silcox, Matt Dollar, Mitchell Scoggins, Democratic Representative David Dreyer, and Republican Senator Bruce Thompson. The measure was passed in the Georgia State House of Representatives by a vote of 164-1 on March 4, 2019. The state Senate passed the measure by a vote of 54-0 on March 26, 2019. Governor Brian Kemp (R) signed the bill on May 2, 2019.

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.

Text of measure

Ballot question

The ballot question was as follows:

“

Shall the Act be approved which provides an exemption from ad valorem taxes for all real property owned by a purely public charity, if such charity is exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code and such real property is held exclusively for the purpose of building or repairing single-family homes to be financed by such charity to individuals using loans that shall not bear interest? ( ) YES ( ) NO

”

Ballot summary

The ballot summary for the measure was as follows:

“

This proposal authorizes a new exemption from ad valorem taxes for all real property owned by a purely public charity, if such charity is exempt from federal taxation and such property is used only for building or repairing single-family homes to be financed by such charity to individuals using zero interest loans. It amends Code Section 48-5-41 of the Official Code of Georgia Annotated by deleting "and" at the end of paragraph (14), by replacing the period with "; and" at the end of paragraph (15), and by adding a new paragraph. If approved by a majority of the voters, the Act becomes effective on January 1, 2021, and applies to all tax years beginning on or after that date.

”

Full text

The measure adds paragraph 16 to Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated (O.C.G.A. 48-5-41). The following underlined text would be added:

(a) The following property shall be exempt from all ad valorem property taxes in this state: ... (16) All real property owned by a purely public charity, if such charity is exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code and such real property is held exclusively for the purpose of building or repairing single-family homes to be financed by such charity to individuals using loans that shall not bear interest. If any portion of such real property is not financed without interest by such charity to an individual purchasing a single-family home then the full amount of all ad valorem taxes exempted for such property pursuant to this paragraph shall become due and payable.

Readability score

See also: Ballot measure readability scores, 2020

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 Georgia State Legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 32, and the FRE is -7. The word count for the ballot title is 71, and the estimated reading time is 18 seconds. The FKGL for the ballot summary is grade level 20, and the FRE is 24. The word count for the ballot summary is 115, and the estimated reading time is 30 seconds.

Support

The measure was sponsored by Republican Representatives Matthew Gambill, Matt Hatchett, Deborah Silcox, Matt Dollar, Mitchell Scoggins, Democratic Representative David Dreyer, and Republican Senator Bruce Thompson.

Supporters

Officials

• State Representative Matt Dollar (R)
• State Representative David Dreyer (D)
• State Representative Matthew Gambill (R)
• State Representative Matt Hatchett (R)
• State Representative Mitchell Scoggins (R)
• State Representative Deborah Silcox (R)
• State Senator Bruce Thompson (R)

Arguments

• Kathy Jenkins, Executive Director of Habitat for Humanity Bulloch County: Jenkins said her branch of Habitat for Humanity, which owns between 10 and 20 properties at a time, means property taxes owed could be around $5,000. Jenkins said, "Twelve hundred dollars provides the sheet rock for a new house. Five thousand dollars provides the framing lumber for a new house, so a thousand to four thousand dollars is a significant part of a new house... One of our lots, the next one we’re going to build on, the estimated taxes would be one hundred and eleven dollars a year. Right next door to it same size lot roughly, is a three bedroom house just like what we’re going to be building. The estimated taxes are just under fifteen hundred dollars. So once that house is built it will help the tax base grow. I think some affiliates hesitate to bring on more vacant lots because of the tax burden that that would place on them, and this would free up money so we could build quickly."

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

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

Ballotpedia did not identify any committees registered in support of or in opposition to the measure.

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

Background

501(c)(3) organizations and public charities

See also: 501(c)(3)

501(c)(3) refers to a section of the U.S. federal income tax code concerning charitable, religious, and educational organizations. Organizations that have been granted 501(c)(3) status by the Internal Revenue Service are exempt from federal income tax. This exemption requires that any political activity by the charitable organization be nonpartisan in nature.

501(c)(3) organizations are commonly called charitable organizations and are classified as either private foundations or public charities. Public charities are more common; they are publicly supported through donations. Most churches, schools, hospitals, and research organizations are categorized as public charities. According to Guidestar.org, a 501(c)(3) directory of nonprofit groups, "Public charities are the organizations people usually think of when they hear the word charity. These nonprofits' missions range from helping the poor to easing community tensions to advancing religion, education, or science."

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 2010 through 2018, four property tax exemption measures appeared on the statewide ballot and all were approved.

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%.

Path to the ballot

Article VII, Section II, Paragraph II(a) of the Georgia Constitution requires the legislature to pass any proposed 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 344 on February 15, 2019. The measure was sponsored by Republican Representatives Matthew Gambill, Matt Hatchett, Deborah Silcox, Matt Dollar, Mitchell Scoggins, Democratic Representative David Dreyer, and Republican Senator Bruce Thompson. The measure was passed in the Georgia State House of Representatives by a vote of 164-1 on March 4, 2019. The state Senate passed the measure by a vote of 54-0 with two members excused on March 26, 2019. Governor Brian Kemp (R) signed the bill on May 2, 2019. The measure required a two-thirds supermajority vote in the House and Senate.

Vote in the Georgia House of Representatives March 4, 2019
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	164	1	13
Total percent	92.13%	0.56%	7.3%
Democrat	69	0	6
Republican	95	1	7

Vote in the Georgia State Senate March 26, 2019
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	54	0	2
Total percent	96.4%	0.00%	3.6%
Democrat	21	0	2
Republican	33	0	0

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

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. 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 In Georgia, eligible voters are automatically registered to vote when they conduct transactions at the Department of Driver Services. This automatic registration program began in 2016. 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, you must be a resident of the state. 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 June 2025, the law had not been implemented. In 2013, the U.S. Supreme Court ruled that states cannot require proof of citizenship with federal registration forms. That meant states would need to create a separate registration system for state elections in order to require proof of citizenship. 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. 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 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 in person or by mail/absentee. The following list of accepted ID was current as of August 2024. 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

2020 measures

• 2020 ballot measures
• Taxes 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 344 (2019-2020)
• LegiScan: House Bill 344
• 2020 Proposed Constitutional Amendments and Statewide Referendum Questions