Georgia House defeats constitutional amendment to shrink homeowners' taxable assessment

The Georgia House on Tuesday rejected a proposed constitutional amendment that would have sharply reduced the taxable assessment on homestead property and opened new sales-tax options for local governments. In a roll call after several hours of floor debate, the measure failed to reach the 120‑vote constitutional threshold, with the yeas at 99 and the nays at 73.

The resolution, presented by Ways and Means Chairman Shaw Blackmon, would have created a 10‑year glide path to lower homeowners’ assessed share from 40% to 10%, expanded certain homestead exemptions (including raising the exemption for 100% disabled veterans), and allowed localities to convert specified sales‑tax pennies into a dollar‑for‑dollar offset to backfill property‑tax revenue over the transition period. Blackmon described the plan as a ‘‘comprehensive solution’’ that preserves local control and gives communities a decade to adapt, saying it would provide “dramatic savings for homeowners” while offering tools for local backfill.

House Minority Leader Carolyn Hughley urged rejection, saying the amendment would cut revenue to local governments and schools and ‘‘force them to either make it up some way or reduce services.’’ She argued that the draft changed repeatedly and that a permanent constitutional change should be subject to fuller study. ‘‘Once we put forth this constitutional amendment, there is no going back,’’ Hughley said.

Other opponents, including representatives who described school‑budget mechanics, warned the measure would destabilize classroom funding. Representative Jasmine Clark told colleagues she supported targeted relief but opposed the resolution because it would ‘‘drain coffers’’ from the state’s largest school districts and add to a series of measures that, cumulatively, will reduce local education revenue.

Supporters, including several county managers and mayors who testified on the bill’s enabling language, said the proposal includes local options to offset lost revenue and gives counties and school systems time to manage the transition. A county manager who described a local revenue plan told the chamber the approach could be revenue neutral over a decade if sales‑tax growth continues as projected.

The House adopted and later withdrew and replaced committee substitutes during floor consideration; after the final substitute was adopted, the House considered the resolution. Chairman Blackmon served notice of intent to move for reconsideration on the next legislative day.

The resolution required a 120‑vote constitutional majority to carry; with 99 yeas and 73 nays it failed. There was no immediate implementing legislation in effect — the resolution would have submitted a constitutional amendment to voters if the two‑thirds threshold were met and final procedures completed.