Georgia Referendum 1, Intangible Tax Liability Measure (1990)

Georgia Referendum 1
Election date November 6, 1990
Topic Taxes
Status Approved
Type Legislatively referred state statute	Origin State legislature

Georgia Referendum 1 was on the ballot as a legislatively referred state statute in Georgia on November 6, 1990. It was approved.

A "yes" vote supported raising the minimum intangible tax threshold from $5.00 to $20.00 and eliminate tax liability and filing requirements for amounts below that level.

A "no" vote opposed raising the minimum intangible tax threshold from $5.00 to $20.00 and eliminate tax liability and filing requirements for amounts below that level.

Election results

Georgia Referendum 1
Result		Votes	Percentage
Yes		663,787	60.99%
No		424,639	39.01%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Referendum 1 was as follows:

“

Shall the Act be approved which raises from $5.00 to $20.00 the threshold below which no intangible tax liability is incurred and no intangible tax return need be filed?

”

Path to the ballot

In Georgia, voter approval is required for legislation concerning property tax exemptions. A two-thirds (66.67%) vote is required during one legislative session for the Georgia State Legislature to place a state statute 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. Statutes require the governor's signature to be referred to the ballot.

See also

1990 Measures

• 1990 Measures
• Taxes on the ballot
• 1990 legislative sessions

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

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