GA SR668

Proposes a constitutional amendment to Article VII, Section I, Paragraph III allowing the General Assembly to create a separate property class for data center facilities (real property housing electronic equipment used to process, store, or transmit digital information)

Authorizes the General Assembly to establish subclasses within this data center property classification for ad valorem tax purposes

Permits counties, consolidated governments, municipalities, and local school systems to assess data center properties at different rates or valuations than other property

Stated purpose is to reduce the ad valorem tax burden on other tangible property by shifting assessment flexibility to data center facilities

Requires voter ratification through a ballot question asking whether to approve the constitutional amendment