Rep. Lynn Smith Urges Voters to Vote ‘Yes’ on Amendment 2 for Disaster Property Tax Relief

ATLANTA – State Representative Lynn Smith (R-Newnan), chair of the House Natural Resources & Environment Committee, urges Georgia voters to vote ‘yes’ on Amendment 2 on the November 8 ballot. The second amendment would allow local governments, such as Carroll and Coweta counties, to provide temporary tax relief to properties severely damaged or destroyed as a result of a disaster.

“After Coweta County faced unprecedented devastation from an EF-4 tornado, individuals were denied much needed federal aid, and the county had very few options to provide financial relief to their residents in the wake of the storm,” said Chair Smith. “Washington, D.C. failed to stand up for Coweta residents in 2021, but I will always fight for my constituents at the State Capitol. I decided to carry House Resolution 594, or Amendment 2, this last session to protect other Georgians from enduring the same financial burden left behind by natural disasters. However, the state’s constitution requires Georgia voters to enact this measure, so all Georgia voters must do their part by voting ‘yes’ to enact this vital tax relief. While we cannot prevent natural disasters from coming our way, we can certainly empower local governments with the option to provide tax relief for destroyed properties in their areas.”

During the 2022 legislative session, Chair Smith championed House Resolution 594 to authorize the governing authority of each county, municipality and consolidated government and each independent and county school board in Georgia to grant temporary tax relief to properties that are severely damaged or destroyed as a result of a natural disaster and that are located within a nationally declared disaster area. Georgia voters must approve HR 594 by voting ‘yes’ on Amendment 2 in order for their local government to have this opportunity to grant relief to businesses and families in their area.

Local governments would not be obligated to provide this type of tax relief. It would be up to these local governments to determine how to implement this legislation locally. If this legislation is enacted, HR 594 would not be retro-active in providing relief for past disasters, but it would be an option for local governments to implement for future disasters.

Rep. Smith brought this legislation forward after learning that local property owners in Coweta County were required to pay annual taxes on properties that were destroyed by a natural disaster during that tax year.

For more information on HR 594, or Amendment 2, please click here.

Representative Lynn Smith represents the citizens of District 70, which includes portions of Carroll and Coweta counties. She was elected to the House of Representatives in 1996 and currently serves as Chairman of the Natural Resources & Environment Committee. She also serves on the Special Committee on Election Integrity, Appropriations Subcommittee on General Government, Legislative & Congressional Reapportionment, Creative Arts & Entertainment and Rules committees.

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