Candidates for office routinely make bold promises about what they will achieve once elected. Often, these pledges extend beyond the legal and practical authority of the position they seek. This dynamic is evident in Georgia’s Republican gubernatorial primary, where several leading candidates have promised to limit or eliminate property taxes.
Property taxes have become a flashpoint due to significant increases in recent years. Local property tax collections rose from $14.35 billion in 2021 to $16.94 billion in 2023. These taxes are ad valorem—based on assessed property values, which are reassessed periodically and influenced by market conditions, new development, and local millage rates. Local governments adjust rates to cover inflation, revenue needs, or budget demands.
Importantly, the State of Georgia does not collect property taxes on real property. The state phased out its own levy, with final elimination effective January 1, 2016. Property taxes are levied and administered locally by counties, cities, and school districts. They serve as the primary funding source for local services, including K-12 education, police, fire protection, and infrastructure. Property taxes account for roughly two-thirds (about 66%) of local tax revenue and fund approximately 72% of locally raised revenues for school districts.
Challenges with the Current System
Critics rightly highlight inequities. Longtime homeowners, particularly lower- and fixed-income families, can face sharp tax hikes when neighborhood property values rise due to new construction or market appreciation—even if their own home has not changed. Arbitrary millage rate increases without corresponding efficiency gains add further frustration. These are fundamentally local issues: voters can influence outcomes by electing different city councils, county commissions, or school boards.
Constitutional and Practical Barriers
A governor cannot unilaterally abolish or fundamentally alter local property taxes. Changing the system at scale would require a constitutional amendment, needing two-thirds support in both chambers of the Georgia General Assembly and subsequent voter approval. Many legislators recognize that local governments in their districts rely heavily on this stable revenue stream and would oppose such a move.
Local budgets could not easily be replaced by existing sales taxes. Georgia’s state sales tax rate is 4%, with local option sales taxes pushing combined rates typically to 7–9% depending on the jurisdiction. Opponents of broad elimination note that shifting the full burden to consumption taxes could strain vulnerable economic sectors, reduce revenue stability (property taxes are more predictable than sales taxes), and weaken the link between those who benefit from local services and those who pay for them.
Recent legislative efforts reflect these tensions. In 2024, voters approved a statewide homestead exemption (with local opt-outs allowed). In 2026, more ambitious proposals—including paths toward broader homestead tax relief—were debated but resulted in scaled-back measures, such as mandatory assessment caps on homestead properties.
The Georgia Constitution grants the governor no direct power to levy, alter, or eliminate local taxes or to unilaterally pass legislation. A governor can advocate, propose budgets, and use influence with the legislature, but major tax restructuring demands broad support that has not materialized for full elimination.
Voter Responsibility in an Era of Over-Promising
Political campaigns often simplify complex issues, and voters may embrace appealing promises without scrutinizing constitutional limits or fiscal realities. Supporters of over-promising candidates may view it as pragmatic politics to advance a broader agenda. However, this risks eroding trust when unfulfilled pledges accumulate. The alternative—rejecting candidates who overstep the office’s bounds—carries the short-term risk of electoral loss but upholds integrity and encourages more realistic governance.
Property tax relief is a legitimate goal. Tools like assessment caps, homestead exemptions, targeted relief for seniors and veterans, and greater local budget transparency have been pursued and can provide meaningful help without destabilizing essential services. Voters benefit most when they demand proposals grounded in Georgia’s actual governing structure rather than appealing simplifications. Understanding the division between state and local authority is key to holding leaders accountable and achieving sustainable reform.
Terry Braswell lives in Villa Rica, Georgia. He serves as the pastor of Ebenezer Baptist Church in Douglasville, Georgia. He holds a Master of Divinity from New Orleans Baptist Theological Seminary and a Master of Theology from The Southern Baptist Theological Seminary.
