What majority is required in both houses for the state to grant an exemption from property tax?

In Georgia, a two-thirds majority in both houses of the General Assembly is required to grant an exemption from property tax. This higher threshold reflects the significance of property tax exemptions and the potential financial impact they have on local governments and their ability to fund services.

The rationale for requiring a two-thirds majority ensures that such decisions are made with substantial legislative support, thereby preventing quick or arbitrary changes to tax policy that could disrupt government revenue. This requirement aims to protect the fiscal integrity of local entities while also allowing for meaningful discussion and consideration of the implications of such exemptions.

In contrast, other majority types, such as a simple majority, three-fourths, or unanimous consent, do not provide the same level of consensus that the two-thirds rule demands for property tax exemptions.