Blevins v. Dade County Board of Tax Assessors
288 Ga. 113
Ga.2010Background
- In 2002 Georgia enacted House Bills 918 and 919 to create local homestead exemptions in Dade County, subject to voter approval.
- HB 918 exempts Dade County ad valorem taxes for county purposes up to the excess of current-year assessed value over base-year value; HB 919 does the same for school taxes.
- The base year is the taxable year before the year in which the exemption is first granted to the homestead owner; exemptions apply only to primary residences and up to three surrounding acres.
- Voters in Dade County approved the exemptions on November 5, 2002; Rex Blevins owned land in Dade County but did not own a qualifying homestead.
- Blevins challenged the statutes as unconstitutional on multiple grounds, and the trial court denied relief; the Georgia Supreme Court affirmed.
- The court held that the exemptions do not violate the Uniformity Clause, are permissible under the Tax Exemption Clauses, and are not facially vague or due process/ Equal Protection violations.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Uniformity Clause compliance | Blevins argues exemptions violate uniformity of taxation. | County relies on precedents allowing reasonable classification in uniformity analysis for tangible property. | Exemptions constitutional under Tax Exemption Clauses; Uniformity Clause not violated. |
| School tax exemption and assessed value | Exemption causes under-assessment of homestead property for school tax. | School tax is levied on correctly assessed value and then reduced by exemption; harmonizes with constitution. | No violation of Article VIII, Section VI, Paragraph 1(a). |
| Vagueness of 'improvements to the homestead' | Term is facially vague and invites arbitrary application. | Term is used consistently in Revenue Code and other exemptions; understood by common meaning. | Not meritless; term is sufficiently definite. |
| Due Process and Equal Protection | Exemption creates arbitrary classes favoring earlier-assessed homeowners and limited land to three acres. | Rational basis supported by promoting neighborhood stability and reliance interests. | Rational basis supports exemption scheme; no due process or equal protection violation. |
Key Cases Cited
- Chanin v. Bibb County, 234 Ga. 282 (1975) (uniformity requires reasonable classification when dealing with tangible property)
- Lake Lanier Theatres v. Hall County, 229 Ga. 54 (1972) (uniformity with respect to tangible property; distinctions permitted)
- Griggs v. Greene, 230 Ga. 257 (1973) (tangible property constitutes a single class; classifications limited)
- Benson-Corwin, Inc. v. Cobb County School Dist., 239 Ga. 199 (1977) (real and personal tangible property taxed alike; exemption context not applicable)
- Simmons v. Idaho State Tax Comm., 111 Idaho 343 (1986) (distinction between exemptions and initial assessment contemplated by constitution)
- Columbus-Muscogee County Consolidated Govt. v. CM Tax Equalization, 276 Ga. 332 (2003) (homestead value freezing upheld; rational basis for governmental purposes)
- Blum v. Schrader, 281 Ga. 238 (2006) (constitutional interpretation to harmonize parts of the Constitution)
- Nordlinger v. Hahn, 505 U.S. 1 (1992) (upholds permissible value-based classifications for taxation under rational basis)
- City of Atlanta v. Spence, 242 Ga. 194 (1978) (limits on exemptions not arbitrary when serving legitimate governmental purposes)