February 1, 2026

To: Georgia General Assembly

State Capitol

Dear Members of the Georgia General Assembly,

We as concerned taxpayers and residents of Georgia to urge you to prioritize fiscal responsibility and taxpayer empowerment in your legislative decisions. Drawing upon the principles enshrined in the United States Constitution and the Georgia Constitution, we respectfully request that you refrain from approving additional sales taxes imposed by local governments. Instead, we encourage you to draft and pass legislation that prohibits wasteful spending, grants taxpayers the right to vote on large expenditures exceeding $500,000 on expenses not related to the maintenance and upgrading of public services as in water, sewer and fire protection, caps spending based on revenues generated from sources other than property taxes, and eliminates tax breaks for corporations. These measures would restore greater control over public budgets to the taxpayers who fund them, affirming the fundamental right of citizens to control their government. Local governments have been given too much power that prioritizes the “wants” instead of “needs” of the city and county they represent. This has resulted in the massive loss of homes and property in order to fund rogue spending that does not benefit the citizens as a whole. We see our roads and infrastructure crumbling while millions are spend on private benefits such as hobbies, taxpayer funded vehicles for private use, college degrees, etc.

The United States Constitution guarantees to every state a republican form of government under Article IV, Section 4, emphasizing a representative republic where citizens have a meaningful voice in governance and the inherent right to control their government through accountable mechanisms. It also protects citizens through the 14th Amendment, Section 1, which prohibits states from depriving any person of property without due process of law and ensures equal protection under the laws. These provisions underscore the importance of safeguarding taxpayers’ property—including their financial contributions—from arbitrary or inefficient use by government entities. Wasteful spending and unchecked tax increases undermine these constitutional protections by burdening citizens without adequate accountability or direct input.

Similarly, the Georgia Constitution, in Article VII, Section I, affirms that the right of taxation shall always be under the complete control of the state, with taxes levied only under general laws and for public purposes. This implies a duty to ensure that public funds are used efficiently and transparently, without waste. Article IX, Section II, grants home rule powers to counties and municipalities but explicitly limits their ability to adopt forms of taxation beyond what is authorized by law or the Constitution.

Furthermore, Article IX, Section IV, authorizes local governments to exercise taxation powers only as provided by the Constitution or general law, often requiring voter approval for certain levies. These sections provide a framework for the General Assembly to enact reforms that enhance taxpayer oversight, such as mandatory referendums on significant expenditures and spending caps tied to non-property tax revenues, thereby enabling citizens to exercise their right to control government spending.

Approving additional local sales taxes perpetuates a system where taxpayers bear increasing burdens without corresponding controls on how funds are spent. Moreover, such taxes disproportionately disadvantage citizens who do not own property and those on fixed incomes, such as retirees, low-wage workers, and individuals with disabilities. Sales taxes are regressive in nature, imposing a higher relative burden on lower-income households by increasing the cost of essential goods and services without regard to ability to pay. For non-property owners, who are already exempt from property taxes, additional sales taxes exacerbate financial strain, as they lack the offsetting mechanisms available to homeowners, like potential deductions or homestead exemptions. This violates the spirit of equal protection under the 14th Amendment and the Georgia Constitution’s uniformity requirements in Article VII, Section I, Paragraph III, by unfairly shifting the tax load onto vulnerable populations without proportional benefits or input. By contrast, legislation prohibiting wasteful spending—defined perhaps as expenditures not directly tied to essential public services—would align with the constitutional mandate for taxes to serve public purposes only. Granting voters the right to approve expenditures over $500,000 would extend the principle of voter consent already embedded in parts of our tax system, fostering greater accountability. Capping spending based on revenues from sales, fees, licenses and other non-property sources would prevent overreliance on property taxes, promoting fiscal balance. Finally, removing corporate tax breaks would ensure a more equitable tax structure, as required by the uniformity provisions in Article VII, Section I, Paragraph III, thereby reducing the need for additional taxes on individuals.

These proposals are grounded in the constitutional emphasis on controlled, purposeful taxation and representative governance. They would empower taxpayers to directly influence budget decisions, reducing the incentive for inefficient spending and ensuring that government operates within its means. I urge you to introduce and support bills that implement these changes during the current session. Our battle cry is CUT THE BUDGETS!

Thank you for your attention to this matter and for your service to the people of Georgia.

Sincerely,

Georgia Taxpayers