September 2020 Newsletter

November 3 Ballot Questions
Constitutional Amendments and New Law for Ratification

H.R. 164 New Fees & Taxes for Public Purposes, by Representative Jay Powell, authorizes the General Assembly to (a) create an unknown number of new taxes and fees that could be imposed up to ten years, and authorizes (b) ten-year renewals for an unknown number of current taxes and fees. All or part of such funds would be dedicated to government use. That use is not specified in this bill. The administering government agency would issue an annual report. Up to three times in ten years, the governor could suspend these provisions by issuing a financial emergency executive order if state revenues decrease three percent below the FY estimate or occurs in three consecutive months.

Question on the ballot: “Shall the Constitution of Georgia be amended so as to authorize the General Assembly to dedicate revenues derived from fees or taxes to the public purpose for which such fees or taxes were intended?”

ACTION – Oppose. Unknown new 10-year taxes and fees are authorized; old ones may be renewed for ten years.

H.R. 1023 State and Local Government and Its Employees Waive Sovereign Immunity
If this passes, effective January 1, 2021 sovereign immunity could be waived to allow lawsuits seeking declaratory relief to be filed in superior court (a) for illegal acts by the state or an agency, authority, branch, board, bureau, commission, department, office, or public corporation of this state or (b) officer or employee of any county, consolidated government, or municipality or officer or employee. Lawsuits filed against a person, officer or entity other than those expressed in H.R. 1023 will be dismissed. Unless specifically authorized by the General Assembly, no damage, attorney’s fees, or costs of litigation will be awarded under this law.

Question on the ballot: “Shall the Constitution of Georgia be amended to waive sovereign immunity and allow the people of Georgia to petition the superior court for relief from governmental acts done outside the scope of lawful authority or which violate the laws of this state, the Constitution of Georgia, or the Constitution of the United States?”

ACTION – Support. A victim of illegal or unconstitutional acts by government must have access to a remedy.

H.B. 344 Property Tax Exemption for 501(c)(3) Charity would allow all real property owned by a purely public charity to be exempt from taxes (a) if the property is held exclusively for building or repairing single-family homes that are financed by such charity to individuals using loans that shall not bear interest. (b) If any portion of the real property is not financed without interest by that charity to an individual purchasing a single-family home, the full amount of all ad valorem taxes exempted for such property shall become due and payable.

Question on the ballot: “Shall the Act be approved which provides an exemption from ad valorem taxes for all real property owned by a purely public charity, if such charity is exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code and such real property is held exclusively for the purpose of building or repairing single-family home to be financed by such charity to individuals using loan that shall not bear interest?”

ACTION – Support. If a majority of voters vote YES on November 3rd, H.B. 344 will go into effect January 1, 2021.

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