The temporary property tax change for disaster areas amendment would authorize local governments to grant temporary property tax changes for properties damaged by disaster events and located within disaster areas.
Summary
This property tax amendment would change the Georgia constitution to allow local governments to grant temporary property tax changes for properties damaged by disaster events and located within disaster areas. Some details of the tax relief mechanism and rules governing local government use of this power will likely need to be legislated.
State Rep. Lynn Smith (R) sponsored the constitutional amendment after an EF-4 tornado—the Enhanced Fujita Scale ranks tornados from
