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HR 10 - Ad valorem tax; millage rate limitation - CA

Royal, A. Richard (164th)	Buck, III, Thomas B (135th)

Status Summary	HC:	W&M	SC:		FR:	01/12/99	LA:	01/13/99	H - Read 2nd Time

First Reader Summary

A RESOLUTION proposing an amendment to the Constitution so as to authorize the General Assembly to provide by general or local law for limitations upon the rate of increase of the ad valorem tax millage rate and value of property for certain purposes; and for other purposes.

HR 10                                              LC 18 9083 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to 
  1- 2  authorize the General Assembly to provide by general or 
  1- 3  local law for limitations upon the rate of increase of the 
  1- 4  ad valorem tax millage rate and value of property for 
  1- 5  certain purposes; to provide for exceptions; to provide for 
  1- 6  the submission of this amendment for ratification or 
  1- 7  rejection; and for other purposes. 
 
  1- 8       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Article IX, Section IV of the Constitution is amended by 
  1-11  adding a new Paragraph at the end thereof, to be designated 
  1-12  Paragraph V, to read as follows: 
 
  1-13      "Paragraph V. Limitations on millage rate or valuation 
  1-14    increases. (a) Notwithstanding any other provision of this 
  1-15    Constitution to the contrary, the General Assembly shall 
  1-16    be authorized to provide by general or local law for any 
  1-17    or all of the following: 
 
  1-18        (1) Limitations upon the rate of increase of the ad 
  1-19      valorem tax millage rate for county or municipal 
  1-20      purposes or both not to exceed from one taxable year to 
  1-21      the succeeding taxable year a percentage greater than 
  1-22      any change in the rate of economic inflation on 
  1-23      individual taxpayers as determined by the state revenue 
  1-24      commissioner.  For such purpose, the state revenue 
  1-25      commissioner may use the Consumer Price Index for all 
  1-26      urban consumers published by the Bureau of Labor 
  1-27      Statistics of the United States Department of Labor and 
  1-28      any other reliable economic indicator determined by the 
  1-29      state revenue commissioner to be appropriate.  Such 
  1-30      limitations may only be exceeded if approved by a 
  1-31      majority vote of the qualified electors residing within 
  1-32      the limits of the applicable local taxing jurisdiction 
  1-33      voting in a referendum thereon; or 
 
  1-34        (2) Limitations upon the rate of increase in the value 
  1-35      of property for ad valorem taxation for county or 
  1-36      municipal purposes or both, excluding any additions or 
 
 
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  2- 1      improvements thereto, not to exceed from one taxable 
  2- 2      year to the succeeding taxable year a percentage greater 
  2- 3      than any change in the rate of economic inflation on 
  2- 4      individual taxpayers as determined by the state revenue 
  2- 5      commissioner.  For such purpose, the state revenue 
  2- 6      commissioner may use the Consumer Price Index for all 
  2- 7      urban consumers published by the Bureau of Labor 
  2- 8      Statistics of the United States Department of Labor and 
  2- 9      any other reliable economic indicator determined by the 
  2-10      state revenue commissioner to be appropriate. 
 
  2-11      (b) The limitations authorized under this Paragraph 
  2-12    shall not apply to increases necessary to fund federal or 
  2-13    state mandates on such county or municipality for which no 
  2-14    or insufficient federal or state appropriations have been 
  2-15    made or to fund expenditures necessitated by natural 
  2-16    disasters." 
 
  2-17                           SECTION 2. 
 
  2-18  The above proposed amendment to the Constitution shall be 
  2-19  published and submitted as provided in Article X, Section I, 
  2-20  Paragraph II of the Constitution. 
 
  2-21  The ballot submitting the above proposed amendment shall 
  2-22  have written or printed thereon the following: 
 
  2-23    "(  ) YES Shall the Constitution be amended so as to 
  2-24              authorize the General Assembly to provide by 
  2-25     (  ) NO  general or local law for limitations upon the 
  2-26              rate of increase of the ad valorem tax millage 
  2-27              rate and for limitations upon the rate of 
  2-28              increase in the value of property for ad 
  2-29              valorem taxation for county or municipal 
  2-30              purposes or both?" 
 
  2-31  All persons desiring to vote in favor of ratifying the 
  2-32  proposed amendment shall vote "Yes."  All persons desiring 
  2-33  to vote against ratifying the proposed amendment shall vote 
  2-34  "No." 
 
  2-35  If such amendment shall be ratified as provided in said 
  2-36  Paragraph of the Constitution, it shall become a part of the 
  2-37  Constitution of this state. 
 
 
 
 
 
 
 
 
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