Georgia voters to decide timber equipment tax exemption on Nov. 8


Georgia voters will decide whether to exempt timber equipment from property taxes on Nov. 8

The measure would exempt any equipment owned by a timber business and used in the production or harvest of timber from ad valorem property taxes. The House approved House Bill 997, which proposed the measure, on March 15 by a vote of 171-0. The Senate approved it on March 30 by a vote of 50-1. Gov. Brian Kemp (R) signed House Bill 997 on May 10, sending the measure to the ballot for voter approval.

The Georgia Constitution requires legislation exempting property from taxes to be approved by a two-thirds vote in each chamber of the legislature, signed by the governor, and approved by a majority of voters at a statewide election.

In addition to HB 997, Kemp signed multiple bills on May 10 concerning conservation, natural resources, hunting, and fishing. Kemp said, “The bills I signed into law will help us treat the forestry industry the same way that we do agriculture as well as protect hunting, fishing, and conservation land, and more.” Agriculture equipment is currently exempt from property taxes.

This measure was the fourth statewide measure certified for the Nov. 8 ballot. Voters will decide another legislatively referred state statute to expand the existing agriculture equipment tax exemption to include merged family farms and to extend the exemption to dairy products and eggs. Voters will also decide two constitutional amendments:

  • an amendment to suspend pay for certain public officials if they are suspended from office for being indicted for a felony and
  • an amendment to allow local governments to grant temporary tax relief to certain properties that are damaged or destroyed due to a disaster.

Georgia voters decided 84 statewide measures from 1996 through 2020, averaging seven per election and ranging from two to 12. Voters approved 71 (84.5%) and defeated 13 (15.5%).

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