A “yes” vote supports moving the role of the Georgia Tax Tribunal from the executive branch to the judicial, creating a new Georgia Tax Court with judges appointed by the Governor. 

A “no” vote opposes this transition and the creation of a Georgia Tax Court.

A “yes” vote supports reducing the amount of property taxes a homeowner pays on their primary residence. Supporters of the amendment argue that it would provide relief from the rising property taxes facing Georgia residents. 

A “no” vote opposes reducing homeowner property taxes. Those who oppose the amendment argue this reduction can impact education and other municipally funded public aspects of life. 

A “yes” vote supports increasing personal property tax exemption from $7,500 to $20,000, allowing residents to avoid paying county personal property taxes on property up to $20,000. While there is no impact on state revenue, county and city revenue will be impacted resulting in revenue loss as high as $250 million annually. Those for the tax break argue it could give small businesses necessary tax breaks.

A "no" vote opposes increasing the personal property tax exemption from $7,500 to $20,000. Those against the legislation argue that decreasing city and county-collected taxes would negatively impact education and other local purposes.