GA HR1104

Proposes a constitutional amendment allowing county or consolidated government governing authorities to impose a 1% sales and use tax specifically for property tax relief, subject to voter approval by referendum

Tax proceeds must be used exclusively for dollar-for-dollar reductions in ad valorem (property) taxes on real property within the jurisdiction

Tax may be imposed for a maximum of five years, with reimposition requiring the same referendum approval process

Tax would not count toward any state limits on maximum local sales taxes and would not be subject to food and beverage sales tax exemptions

Requires submission to Georgia voters for ratification as a constitutional amendment