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Georgia Amendment 2, Temporary Property Tax Change for Disaster Areas Measure (2022)

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Georgia Amendment 2
Flag of Georgia.png
Election date
November 8, 2022
Topic
Taxes and Property
Status
Approveda Approved
Type
Constitutional amendment
Origin
State legislature

Georgia Amendment 2, the Temporary Property Tax Change for Disaster Areas Measure, was on the ballot in Georgia as a legislatively referred constitutional amendment on November 8, 2022. The measure was approved.

A "yes" vote supported authorizing local governments "to grant temporary tax relief," with additional details to be defined in statute, to properties that are damaged or destroyed due to a disaster and located within a nationally declared disaster area.

A "no" vote opposed authorizing local governments "to grant temporary tax relief," as defined, to properties that are damaged or destroyed due to a disaster and located within a nationally declared disaster area.


Election results

Georgia Amendment 2

Result Votes Percentage

Approved Yes

3,532,212 91.85%
No 313,308 8.15%
Results are officially certified.
Source


Overview

What did Amendment 2 do?

See also: Ballot language and constitutional changes

The ballot measure authorized local governments "to grant temporary tax relief," with additional details to be defined in statute, to properties that are damaged or destroyed due to a disaster and located within a nationally declared disaster area.[1]

Why was this measure on the ballot?

See also: Support and Coweta County tornado, 2021

State Rep. Lynn Smith (R) sponsored the constitutional amendment after an EF-4 tornado hit Coweta County in March 2021. Coweta County homeowners had to pay property taxes on 1,726 homes that were destroyed or damaged. Rep. Smith said officials in the city of Newnan "wanted to be able to give some tax relief in 2021" but were not able to do so.[2][3]

The amendment was passed unanimously by both chambers of the Georgia State Legislature. State Rep. Lynn Smith said the amendment "provides this option to communities who may face the same devastation that Coweta County did last year. It still breaks my heart that federal funding was denied for individuals, but HR 594 would allow local governments to step in and provide an alternative pathway to direct relief for citizens in the future, especially if the federal government in Washington fails to do so."[4]

Text of measure

Ballot question

The ballot question was as follows:[1]

Shall the Constitution of Georgia be amended so as to provide that the governing authority of each county, municipality, and consolidated government and the board of education of each independent and county school system in this state shall be authorized to grant temporary tax relief to properties within its jurisdiction which are severely damaged or destroyed as a result of a disaster and located within a nationally declared disaster area?[5]

Constitutional changes

See also: Article VII, Georgia_Constitution

The ballot measure amended Section 1, Paragraph III of Article VII of the Georgia Constitution. The following struck-through text was deleted and underlined text was added.

Note: Hover over the text and scroll to see the full text.

SECTION 1.

(a) All taxes shall be levied and collected under general laws and for public purposes only. Except as otherwise provided in subparagraphs (b), (c), (d), (e), and (f), and (h) of this Paragraph, all taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.

...

(h) The governing authority of each county, municipality, and consolidated government and the board of education of each independent and county school system in this state shall be authorized to grant temporary tax relief to properties within its jurisdiction which are severely damaged or destroyed as a result of a disaster and which are located within a nationally declared disaster area. The General Assembly shall provide by general law for the eligibility, procedures for obtaining, and all other matters regarding such temporary tax relief.[5]

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 34, and the FRE is -24. The word count for the ballot title is 70.

The FKGL for the ballot summary is grade level 13, and the FRE is 19. The word count for the ballot summary is 8.


Support

Supporters

Officials


Arguments

  • State Rep. Lynn Smith: "House Resolution 594 provides the rare opportunity to look past our political differences to love our neighbors greater than ourselves. I want to thank my colleagues in the Georgia House for unanimously choosing to provide this option to communities who may face the same devastation that Coweta County did last year. It still breaks my heart that federal funding was denied for individuals, but HR 594 would allow local governments to step in and provide an alternative pathway to direct relief for citizens in the future, especially if the federal government in Washington fails to do so."


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

Property tax in Georgia

Properties in Georgia are assessed at 40% of fair market value. For example, a home with a fair market value of $100,000 would be assessed at $40,000, minus any exemptions. The taxable value of the property is taxed at millage rates set by counties. Mills are equal to $1 per every $1,000 of a home's assessed value. As of 2021, the average property tax payment was $1,771 (compared to the $2,578 national average) and the average effective property tax rate was 0.87%.[6]

The following map shows the average effective property tax rate, median home value, and median annual property tax payment in Georgia by county.

Coweta County tornado, March 2021

An EF-4 tornado hit Coweta County on March 25 and 26, 2021, with winds gusting between 166-200 miles per hour. The last EF-4 tornado to hit Georgia in April 2011. Georgia has had 10 EF-4 tornados since 1950.[7]

State Rep. Lynn Smith (R-Newnan) sponsored the constitutional amendment after the Coweta County tornadoes of March 2021. Coweta County homeowners had to pay property taxes on 1,726 homes that were destroyed or damaged. Smith said officials in the city of Newnan "wanted to be able to give some tax relief in 2021," but were not able to do so.[4][3]

On July 1, 2021, the Federal Emergency Management Agency (FEMA) denied funding for individual assistance in the county. FEMA said the damage in Coweta County “was not of severity and magnitude to individuals and households" to qualify for individual assistance funding. According to the Georgia Office of Insurance, over 16,000 insurance claims were filed totaling $200 million. According to FEMA, 31% of Coweta residents did not have insurance coverage.[8][9][3]

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

See also: Amending the Georgia Constitution

In Georgia, a constitutional amendment requires a two-thirds vote in both chambers of the Georgia State Legislature.

The constitutional amendment was introduced into the Georgia State Legislature as House Resolution 594 (HR 594). On March 11, 2022, the Georgia House of Representatives approved the measure in a vote of 150 to 0, with 29 members not voting or absent. On April 1, 2022, the Georgia State Senate passed the bill by a vote of 55-0 with one member excused.[1]

Vote in the Georgia House of Representatives
March 11, 2022
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 100  Approveda
YesNoNot voting
Total150029
Total percent83.80%0.00%16.20%
Democrat56021
Republican9408

Vote in the Georgia State Senate
April 1, 2022
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 38  Approveda
YesNoNot voting
Total5501
Total percent98.21%0.00%1.79%
Democrat2200
Republican3301

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.

See also

External links

Footnotes

  1. 1.0 1.1 1.2 Georgia State legislature, "HR 594," accessed March 15, 2022
  2. Times-Herald, "Rep. Smith’s disaster tax relief bill passes House unanimously," accessed April 19, 2022
  3. 3.0 3.1 3.2 11 Alive, "1 year after EF-4 tornado, Coweta County community says they're still recovering," accessed April 19, 2022
  4. 4.0 4.1 Times-Herald, "Rep. Smith’s disaster tax relief bill passes House unanimously," accessed April 19, 2022
  5. 5.0 5.1 5.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  6. Smart Asset, "Georgia Property Taxes," accessed April 19, 2022
  7. 11 Alive, "Newnan tornado one year later | Looking back at the strength, path and width," accessed April 19, 2022
  8. Fox 5 Atlanta, "Newnan denied federal funds following EF-4 tornado," accessed April 19, 2022
  9. Insider Advantage, "Denied by FEMA, Coweta tornado victims will get help from Georgia emergency funds," accessed April 19, 2022
  10. State of Georgia, "Vote in Person on Election Day," accessed September 30, 2025
  11. LexisNexis, "O.C.G.A. § 21-2-403," accessed September 30, 2025
  12. 12.0 12.1 Georgia Secretary of State, "How-to Guide: Registering to Vote," accessed September 30, 2025
  13. Georgia.gov, "Register to Vote," accessed September 30, 2025
  14. LexisNexis, "O.C.G.A. § 21-2-224," accessed September 30, 2025
  15. Georgia Secretary of State, "Georgia Automatic Voter Registration Surges After Web Fix," May 24, 2022
  16. The Atlanta Journal-Constitution, "Automatic registration leads to surge of new Georgia voters," April 29, 2019
  17. LexisNexis, "O.C.G.A. § 21-2-216," accessed September 30, 2025
  18. Pew Trusts, "'Proof of Citizenship' Voting Laws May Surge Under Trump," November 16, 2017
  19. Georgia Secretary of State, "Georgia Voter Registration Application," accessed September 30, 2025
  20. Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
  21. 21.0 21.1 Georgia Secretary of State, "Georgia Voter Identification Requirements," accessed October 6, 2025
  22. [Under a 2025 law, a driver's license must be in a physical format and issued by the Department of Driver Services.]
  23. This includes colleges, universities, and technical colleges.