This bill authorizes counties, subject to approval of the voters, to designate a portion of their special purpose local option sales tax (SPLOST) to fund a credit against property tax obligations of homesteaded property.

This bill allows local legislation to further restrict the number of optional dates for special elections and to further limit the dates that certain categories of questions may be posed to the voters. The dates of special elections were substantially narrowed a couple of years ago by general law. Since special elections are a local matter, county commissioners should retain as much flexibility as possible to effectively manage their local affairs.

This bill would required the Department of Behavioral Health and Developmental Disabilities to have any change to their allocation rates or formulas approved by the General Assembly.

HR 12 asks the voters to consider an amendment to the Georgia Constitution allowing school boards to impose an ELOST to fund a credit against the property tax obligations for education of homesteaded property.  If a property owner has no property tax obligations for education, then the credit would be against the county's property tax.