Bill > SR668

This resolution proposes an amendment to the Georgia Constitution that would allow the General Assembly to create a specific category for property taxes on real estate primarily used to house electronic equipment, such as servers and data storage devices, which are essential for processing, storing, or transmitting digital information. This amendment would grant local governments, including counties, consolidated governments, municipalities, and school systems, the authority to assess these properties at different rates or values. The purpose of this flexibility is to potentially shift some of the property tax burden away from other types of tangible property. The proposed amendment will be put to a public vote for ratification or rejection.