CM Tax Equalization, Inc. and several individual residents of Columbus-Muscogee County brought suit challenging the constitutionality of a local constitutional amendment “LCA” that affects the manner in which homestead property in Columbus-Muscogee County Consolidated Government the County is valued for ad valorem taxation purposes. The trial court granted summary judgment to plaintiffs, prompting the County government defendants to file this appeal. Because we agree with the County government appellants that the LCA is not unconstitutional for the reasons set forth by the trial court, we reverse. Pursuant to the provision in the 1976 Constitution that authorized LCAs, see Ga. Const. 1976, Art. XXII, Sec. I, Par. I, the General Assembly in 1981 approved the County’s LCA for the purpose of amending Art. VII, Sec. I, Par. III. The LCA provided that homestead property in Muscogee County shall be valued for purposes of ad valorem taxation for school and city-county consolidated government purposes based upon the fair market value of the property as of January 1, 1983; or as of January 1 of the first year when homestead exemption is allowed and claimed after January 1, 1983; or as of January 1 of the year following the last change of ownership after January 1, 1983, whichever is later. Ga. L. 1981, p. 1926-1927. The LCA also provided for reassessment to current fair market value when the property is transferred at death to someone other than a spouse. Major improvements to a home are added to the frozen value. The “frozen” value applies only to County ad valorem taxation; the property is taxed at current fair market value for State ad valorem tax purposes. A substantial majority of the voters in the County voted in favor of the “Homestead Freeze” LCA in 1982. Ga. L. 1983, p. 5210.
The procedure for enacting new LCAs was not retained in the 1983 Georgia Constitution, but local governments could continue existing LCAs beyond July 1, 1987 by following the provisions set forth in Art. XI, Sec. I, Par. IV a of the 1983 Georgia Constitution. The County’s Homestead Freeze LCA was continued in effect by the passage of a local law. Ga. L. 1986, p. 3800. Pursuant to a 1991 local act authorizing a local referendum on whether the LCA should be repealed, Ga. L. 1991, p. 4255, an overwhelming majority of County voters approved the referendum that continued the Homestead Freeze LCA. Ga. L. 1992, CCCLXXXVI.
