Administrative/Amnesty:
Georgia Voters Appear to Back State Constitutional Amendment that Provides for Creation of New Tax Court
Constitutional Amendment 2, unofficially approved by voters 11/5/24. In Georgia’s recent election held on November 5, 2024, it appears that Georgia voters favored amending the state constitution to provide for creation of the “Georgia Tax Court” that would “be vested with the judicial power of the state” and “have venue, judges, and jurisdiction concurrent with superior courts.” Voters were asked to consider this proposed constitutional amendment pursuant to legislation enacted earlier this year [see H.R. 598 (2024) and H.B. 1267 (2024) for details on this legislation], which includes provisions that, if ratified by Georgia voters, implement the Georgia Tax Court – including qualifications for judges, provisions for vacancies, and other relevant matters. Unlike the current Georgia Tax Tribunal, the Georgia Tax Court would have the authority to rule on constitutional issues and refer cases to the Georgia Court of Appeals. Final official election results have yet to posted. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10182-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
