GEORGIA CONSTITUTION
ARTICLE VII SECTION 2
EXEMPTIONS FROM AD VALOREM TAXATION

ART. VII §2 ¶1 | UNAUTHORIZED TAX EXEMPTIONS VOID

Except as authorized in or pursuant to this Constitution, all laws exempting property from ad valorem taxation are void.

ART. VII §2 ¶2 | EXEMPTIONS FROM TAXATION OF PROPERTY

(a)

(l) Except as otherwise provided in this Constitution, no property shall be exempted from ad valorem taxation unless the exemption is approved by two-thirds of the members elected to each branch of the General Assembly in a roll-call vote and by a majority of the qualified electors of the state voting in a referendum thereon.

(2) Homestead exemptions from ad valorem taxation levied by local taxing jurisdictions may be granted by local law conditioned upon approval by a majority of the qualified electors residing within the limits of the local taxing jurisdiction voting in a referendum thereon.

(3) Laws subject to the requirement of a referendum as provided in this subparagraph (a) may originate in either the Senate or the House of Representatives.

(4) The requirements of this subparagraph (a) shall not apply with respect to a law which codifies or recodifies an exemption previously authorized in the Constitution of 1976 or an exemption authorized pursuant to this Constitution.

(b) The grant of any exemption from ad valorem taxation shall be subject to the conditions, limitations, and administrative procedures specified by law.

ART. VII §2 ¶3 | EXEMPTIONS WHICH MAY BE AUTHORIZED LOCALLY

(a)

(l) The governing authority of any county or municipality, subject to the approval of a majority of the qualified electors of such political subdivision voting in a referendum thereon, may exempt from ad valorem taxation, including all such taxation levied for educational purposes and for state purposes, inventories of goods in the process of manufacture or production, and inventories of finished goods.

(2) Exemptions granted pursuant to this subparagraph (a) may only be revoked by a referendum election called and conducted as provided by law. The call for such referendum shall not be issued within five years from the date such exemptions were first granted and, if the results of the election are in favor of the revocation of such exemptions, then such revocation shall be effective only at the end of a five- year period from the date of such referendum.

(3) The implementation, administration, and revocation of the exemptions authorized in this subparagraph (a) shall be provided for by law. Until otherwise provided by law, the grant of the exemption shall be subject to the same conditions, limitations, definitions, and procedures provided for the grant of such exemption in the Constitution of 1976 on June 30, 1983.

(b) Repealed.

ART. VII §2 ¶4 | CURRENT PROPERTY TAX EXEMPTIONS PRESERVED

Those types of exemptions from ad valorem taxation provided for by law on June 30, 1983, are hereby continued in effect as statutory law until otherwise provided for by law. Any law which reduces or repeals any homestead exemption in existence on June 30, 1983, or created thereafter must be approved by two-thirds of the members elected to each branch of the General Assembly in a roll-call vote and by a majority of the qualified electors of the state or the affected local taxing jurisdiction voting in a referendum thereon. Any law which reduces or repeals exemptions granted to religious or burial grounds or institutions of purely public charity must be approved by two-thirds of the members elected to each branch of the General Assembly.

ART. VII §2 ¶5 | DISABLED VETERAN’S HOMESTEAD EXEMPTION

Except as otherwise provided in this paragraph, the amount of the homestead exemption granted to disabled veterans shall be the greater of $32,500.00 or the maximum amount which may be granted to a disabled veteran under Section 802 of Title 38 of the United States Code as hereafter amended. Such exemption shall be granted to: those persons eligible for such exemption on June 30, 1983; to disabled American veterans of any war or armed conflict who are disabled due to loss or loss of use of one lower extremity together with the loss or loss of use of one upper extremity which so affects the functions of balance or propulsion as to preclude locomotion without the aid of braces, crutches, canes, or a wheelchair; and to disabled veterans hereafter becoming eligible for assistance in acquiring housing under Section 801 of the United States Code as hereafter amended. The General Assembly may by general law provide for a different amount or a different method of determining the amount of or eligibility for the homestead exemption granted to disabled veterans. Any such law shall be enacted by a simple majority of the votes of all the members to which each house is entitled and may become effective without referendum. Such law may provide that the amount of or eligibility for the exemption shall be determined by reference to laws enacted by the United States Congress.

Congratulations! You're now booked up on Article VII Section 2 of the Georgia Constitution!

This material might help you recover from the damages that lawbreaking judges/lawyers/agencies/organizations have inflicted upon you [and/or the public] (see this example of a Florida judge who outright committed perjury).

Perhaps it'll [even] help you navigate through your state's administrative gauntlet. A gauntlet which might include – but not be limited to:

Nevertheless – and as always – please get the justice you deserve.

Sincerely,

www.TextBookDiscrimination.com

GEORGIA CONSTITUTIONARTICLE VII SECTION 2EXEMPTIONS FROM AD VALOREM TAXATION

ART. VII §2 ¶1 | UNAUTHORIZED TAX EXEMPTIONS VOID

ART. VII §2 ¶2 | EXEMPTIONS FROM TAXATION OF PROPERTY

ART. VII §2 ¶3 | EXEMPTIONS WHICH MAY BE AUTHORIZED LOCALLY

ART. VII §2 ¶4 | CURRENT PROPERTY TAX EXEMPTIONS PRESERVED

ART. VII §2 ¶5 | DISABLED VETERAN’S HOMESTEAD EXEMPTION

Pages That YouMight Also Like