Georgia Amendment 2, Creation of Tax Court Amendment (2024)
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| Georgia Amendment 2 | |
|---|---|
 | |
| Election date November 5, 2024 | |
| Topic State judiciary | |
| Status On the ballot | |
| Type Constitutional amendment | Origin State legislature |
Georgia Amendment 2, the Creation of Tax Court Amendment, is on the ballot in Georgia as a legislatively referred constitutional amendment on November 5, 2024.[1]
A "yes" vote supports creating the Georgia Tax Court to have concurrent jurisdiction with superior courts. |
A "no" vote opposes creating the Georgia Tax Court. |
Overview[edit]
What would Amendment 2 do?[edit]
- See also: Text of measure
This amendment would create the Georgia Tax Court with statewide jurisdiction as provided by law. The Georgia Tax Court would have concurrent jurisdiction with the state business court and superior courts in equity cases. A superior court could order the removal of a case to the business court or tax court.[1]
Georgia Tax Court judges would serve terms of four years and be appointed by the governor with approval by the Senate Judiciary Committee and House Committee on Judiciary. The state legislature would be authorized under the amendment to provide for the number of judges on the court and the qualifications to serve.[1]
Does Georgia have a Tax Court?[edit]
- See also: Background
Currently, Georgia has a Tax Tribunal, which was created in 2013, that has jurisdiction to review cases concerning tax matters involving the Georgia Department of Revenue. The Tax Tribunal is not a part of the state judicial system but rather is a part of the executive branch within the Office of State Administrative Hearings.
As of 2020, 35 states had a tax tribunal, with 29 being a part of the state's executive branch and six being a part of the state's judicial branch.
How did this amendment get on the ballot?[edit]
- See also: Path to the ballot
The state House approved the amendment as House Resolution 598 (HR 598) on February 27, 2024. The vote was 165-0. The Senate approved the amendment on March 20, 2024, in a vote of 49-1. To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote was required in both chambers of the legislature. The single no vote on the amendment came from Sen. Colton Moore (R-53).
Text of the measure[edit]
Ballot title[edit]
The ballot title for the amendment is below:
| “ | Shall the Constitution of Georgia be amended so as to provide for the Georgia Tax Court to be vested with the judicial power of the state and to have venue, judges, and jurisdiction concurrent with superior courts?[2] | ” |
Constitutional changes[edit]
The amendment would amend Article VI of the Georgia Constitution. The following underlined text would be added:[3] Note: Use your mouse to scroll over the below text to see the full text.
Paragraph I. Judicial Power of the State. The judicial power of the state shall be vested exclusively in the following classes of courts: magistrate courts, probate courts, juvenile courts, state courts, superior courts, state-wide business court, Georgia Tax Court, Court of Appeals, and Supreme Court. Nothing in this paragraph shall preclude a superior court from creating a business court division for its circuit in a manner provided by law. Magistrate courts, probate courts, juvenile courts, and state courts shall be courts of limited jurisdiction. In addition, the General Assembly may establish or authorize the establishment of municipal courts and may authorize administrative agencies to exercise quasi-judicial powers. Municipal courts shall have jurisdiction over ordinance violations and such other jurisdiction as provided by law. Except as provided in this paragraph and in Section X, municipal courts, county recorder's courts and civil courts in existence on June 30, 1983, and administrative agencies shall not be subject to the provisions of this article. The General Assembly shall have the authority to confer "by law" jurisdiction upon municipal courts to try state offenses. Article VI, Section II: Paragraph X. Venue of Georgia Tax Court. All cases before the Georgia Tax Court may conduct pretrial proceedings in any county as provided by law. Any trial of a case that is before the Georgia Tax Court shall take place in the county as is otherwise prescribed by this section. Article VI, Section III: Paragraph III. Jurisdiction of Georgia Tax Court. The Georgia Tax Court shall have state-wide jurisdiction as provided by law. Article VI, Section IV: Paragraph I. Jurisdiction of Superior Courts. The superior courts shall have jurisdiction in all cases, except as otherwise provided in this Constitution. They shall have exclusive jurisdiction over trials in felony cases, except in the case of juvenile offenders as provided by law; in cases respecting title to land; and in divorce cases. They shall have concurrent jurisdiction with the state-wide business court and the Georgia Tax Court in equity cases. A superior court by agreement of the parties may order removal of a case to the state-wide business court or the Georgia Tax Court as provided by law. The superior courts shall have such appellate jurisdiction, either alone or by circuit or district, as may be provided by law. Article VI, Section VII: Paragraph I. Selection; Term of Office. (a) All superior court and state court judges shall be elected on a nonpartisan basis for a term of four years. All Justices of the Supreme Court and the Judges of the Court of Appeals shall be elected on a nonpartisan basis for a term of six years. The terms of all judges thus elected shall begin the next January 1 after their election. All other judges shall continue to be selected in the manner and for the term they were selected on June 30, 1983, until otherwise provided by local law. (b) All state-wide business court judges shall serve a term of five years; provided, however, that the initial term of such judges shall be as provided by law. Such judges shall be appointed by the Governor, subject to approval by a majority vote of the Senate Judiciary Committee and a majority vote of the House Committee on Judiciary. Such judges may be reappointed for any number of consecutive terms as long as he or she meets the qualifications of appointment at the time of each appointment and is approved as required by this subparagraph. The state-wide business court shall consist of the number of judges as provided for by law. For purposes of qualifications, state-wide business court judges shall be deemed to serve the geographical area of this state. (c) Each Georgia Tax Court judge shall serve a term of four years; provided, however, that the initial term of each such judge shall be as provided by law. Each Georgia Tax Court judge shall be appointed by the Governor, subject to approval by a majority vote of the Senate Judiciary Committee and a majority vote of the House Committee on Judiciary. Each judge may be reappointed for any number of consecutive terms so long as he or she meets the qualifications of appointment at the time of each appointment and is approved as required by this subparagraph. The Georgia Tax Court shall consist of the number of judges as provided for by law. For purposes of qualifications, Georgia Tax Court judges shall be deemed to serve the geographical area of this state. [2] |
Support[edit]
Supporters[edit]
Officials
- State Sen. Brian Strickland (R)
- State Rep. Shaw Blackmon (R)
- State Rep. Charles Cannon (R)
- State Rep. Todd Jones (R)
- State Rep. Charles Martin Jr. (R)
- State Rep. Vance Smith (R)
- State Rep. Bruce Williamson (R)
Opposition[edit]
Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.
Campaign finance[edit]
If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.
| Cash Contributions | In-Kind Contributions | Total Contributions | Cash Expenditures | Total Expenditures | |
|---|---|---|---|---|---|
| Support | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Oppose | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Background[edit]
Georgia Tax Tribunal[edit]
Georgia has a Tax Tribunal, which was created in 2013, that has jurisdiction to review cases concerning tax matters involving the Georgia Department of Revenue that cannot be resolved informally before the Department of Revenue. The Tax Tribunal is not a part of the state judicial system, but rather, is a part of the executive branch of state government within the Office of State Administrative Hearings. The Tribunal has the authority to hear:[4]
- appeals of an official assessment;
- denials of a taxpayer’s claim for a tax refund;
- challenges to the issuance of a state tax execution;
- a declaratory judgment action challenging the State Revenue Commissioner’s adoption of a Department of Revenue regulation; and
- denials of petition for alternative allocation or apportionment method.
Tax tribunals and tax courts in the U.S.[edit]
As of 2020, 35 states had a tax tribunal or tax court. Of the 35 states, 29 tribunals were within the state's executive branch and six states had tax tribunals or tax courts within the state's judicial branch.[5]
Constitutional amendments in Georgia[edit]
In the 20-year period from 2002 to 2022, 36 constitutional amendments have been on the ballot in Georgia, of which, 30 (83.33%) were approved and six (16.67%) were defeated. An average of three constitutional amendments are on the ballot during each even-year election. Historically, a minimum of two and a maximum of six amendments were on the Georgia statewide ballot.
Path to the ballot[edit]
- See also: Amending the Georgia Constitution
To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote vote is required in both the Georgia State Senate and the Georgia House of Representatives.
On February 27, 2024, the state House approved House Resolution 598 proposing this amendment by a vote of 165-0, with 13 members excused or not voting. The Senate approved the measure on March 20, 2024, in a vote of 49-1 with six members absent or not voting.[1]
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How to cast a vote[edit]
- See also: Voting in Georgia
Click "Show" to learn more about current voter registration rules, identification requirements, and poll times in Georgia.
| How to cast a vote in Georgia | |||||
|---|---|---|---|---|---|
Poll times[edit]In Georgia, polls are open from 7 a.m. until 7 p.m. Eastern Time. An individual who is in line at the time polls close must be allowed to vote.[6] Registration[edit]
To vote in Georgia, one must be a citizen of the United States and a legal resident of their county. The voter must be at least 17.5 years of age at the time of registration and 18 at the time of the election, and not serving a sentence for a felony conviction.[7][8] The deadline to register to vote is 29 days prior to the election. Registration can be completed online, in person, or by mail.[7] Automatic registration[edit]In Georgia, eligible voters are automatically registered to vote when they conduct transactions at the Department of Driver Services. This automatic registration program began in 2016.[9][10] Online registration[edit]
Georgia has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration[edit]Georgia does not allow same-day voter registration. Residency requirements[edit]To register to vote in Georgia, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenship[edit]A Georgia state law, passed in 2009, required voters to provide proof of U.S. citizenship when registering to vote. However, as of August 2024, the law had not been implemented.[11][12][13] In 2013, the U.S. Supreme Court ruled that states cannot require proof of citizenship with federal registration forms. That meant states would need to create a separate registration system for state elections in order to require proof of citizenship.[13] Verifying your registration[edit]The site My Voter Page, run by the Georgia Secretary of State's office, allows residents to check their voter registration status online. Voter ID requirements[edit]Georgia requires voters to present photo identification while voting in person or by mail/absentee.[14] The following list of accepted ID was current as of August 2024. Click here for the Georgia Secretary of State's page on accepted ID to ensure you have the most current information.
Voters can obtain a free voter ID card from any county registrar's office or Department of Driver Services Office. Click here for more information on obtaining a free voter ID card in Georgia. | |||||
See also[edit]
External links[edit]
Footnotes[edit]
- ↑ 1.0 1.1 1.2 1.3 Georgia State Legislature, "House Resolution 598," accessed February 19, 2024
- ↑ 2.0 2.1 2.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Cite error: Invalid
<ref>tag; no text was provided for refs namedText - ↑ Georgia Tax Tribunal, "About the GA Tax Tribunal," accessed March 22, 2024
- ↑ American Institute of Certified Public Accountants, "Chart of States with and without State Tax Tribunals," June 2, 2020
- ↑ State of Georgia, "Vote in Person on Election Day," accessed August 12, 2024
- ↑ 7.0 7.1 Georgia Secretary of State, "How-to Guide: Registering to Vote," accessed August 12, 2024
- ↑ Georgia.gov, "Registering to Vote," accessed August 12, 2024
- ↑ Georgia Secretary of State, "Georgia Automatic Voter Registration Surges After Web Fix," May 24, 2022
- ↑ The Atlanta Journal-Constitution, "Automatic registration leads to surge of new Georgia voters," April 29, 2019
- ↑ Justia, "Georgia Code, Section 21-2-216," accessed August 12, 2024
- ↑ AP News, "Kansas hopes to resurrect proof-of-citizenship voting law," accessed October 6, 2019
- ↑ 13.0 13.1 Pew Trusts, "'Proof of Citizenship' Voting Laws May Surge Under Trump," November 16, 2017
- ↑ 14.0 14.1 Georgia Secretary of State, "Georgia Voter Identification Requirements," accessed August 12, 2024
- ↑ This includes colleges, universities, and technical colleges.
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