If a property is not exempt from property tax and authorities wish to exempt it, who can authorize this?

The correct answer underscores the procedural requirements set forth in the Georgia Constitution regarding property tax exemptions. For property to be exempted from taxes, a thorough legislative process must be followed. This process involves obtaining approval from two-thirds of both houses of the state legislature, signifying a strong consensus among elected representatives.

Additionally, the requirement for a majority in a referendum indicates that the public must have a say in the matter, ensuring that such significant decisions reflect the will of the citizens. This layered approach of legislative and public approval not only promotes transparency but also safeguards against arbitrary taxation policies.

The other options do not align with these legal requirements. For instance, while the governor may influence or support tax exemption initiatives, they do not have the unilateral authority to exempt property from taxes. Similarly, the state Supreme Court's role is primarily judicial, focused on interpreting and enforcing laws, rather than making legislative decisions about property tax exemptions. Local city councils, while instrumental in local governance, typically do not possess the authority to authorize property tax exemptions at a state level, as such powers are reserved for state legislation.