Voters also must choose amendments' fate

Brandon Larrabee, Morris News Service

October 8, 2008

Georgia voters must decide the fate of three constitutional amendments in this year's elections. A look at the proposals.

AMENDMENT 1
"Shall the Constitution of Georgia be amended so as to provide that the General Assembly by general law shall encourage the preservation, conservation, and protection of the state's forests through the special assessment and taxation of certain forest lands and assistance grants to local government?"

This amendment would allow for property-tax breaks for tracts of forest land of at least 200 acres as long as the property owner agreed to keep the land undeveloped for 15 years. The state would reimburse local governments for some of their lost revenue from the tax exemptions. This extends a tax break to large landowners that is already available to owners of smaller parcels.

Environmentalists and business groups pushed the proposal, saying it would prevent owners of large timber tracts from selling to developers.
There is little controversy about this amendment.

AMENDMENT 2
"Shall the Constitution of Georgia be amended so as to authorize community redevelopment and authorize counties, municipalities, and local boards of education to use tax funds for redevelopment purposes and programs?"

Tax allocation districts, or TADs, have become a popular way for city and county governments to try to revitalize urban areas. Essentially, a TAD uses the growth in property tax assessments to finance bonds for needed improvements.

A recent Georgia Supreme Court ruling barred using the school portion of property taxes, the largest share of levies in most counties, from being used in TADs because the purpose wasn't strictly educational. Supporters say passing the amendment is critical to the success of TADs; opponents say education taxes should be spent on schools, not to benefit developers.

AMENDMENT 3
"Shall the Constitution of Georgia be amended so as to authorize the General Assembly to provide by general law for the creation and comprehensive regulation of infrastructure development districts for the provision of infrastructure as authorized by local governments?"

The "infrastructure development districts" envisioned by Amendment 3 would allow developers to charge a fee -- critics say a tax -- to residents of the district in order to finance tax-free bonds to pay for water, sewer or road improvements in the area. Supporters say it could help neglected parts of Georgia draw new residents; critics say it would create "private cities" dominated by wealthy developers with little input by residents.

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