Georgia Referendum F (2006)
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Referendum F appeared on the November 7, 2006 statewide ballot in Georgia, where it was approved.[1]
Ballot wording
The text of the measure said:
This section of this Act relates to base year assessed value homestead exemptions, also known as homestead freeze exemptions. These are exemptions which increase so long as a person owns a homestead with the effect that the owner does not have an increase in tax liability because of increases in the assessed value of the homestead. This section of the Act provides that when a property owner with an existing base year assessed value homestead exemption dies, his or her surviving spouse who otherwise meets the requirements for the exemption shall be entitled to continue the exemption with the previously established base year amount. The effect is that the surviving spouse will not incur increased tax liability due to increases in assessed value since the exemption was granted to the deceased spouse.
See also
Reference
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