The Georgia Senate on Friday overwhelmingly backed a 10 percent cut in the state income tax over the next five years.

The income tax cut, which passed 49-6, was the chamber's counter to a bill the House passed to eliminate the tax Georgians pay on their cars.

Now the two chambers will have to decide which tax cut, if any, to give final approval by the time the 2008 session ends. The session is supposed to close next Friday.

The Senate also passed another measure that would eliminate the .25 mill tax Georgians pay on their property, a savings of $90 million.

The income tax cut measure, when fully implemented, would save Georgians $1.2 billion. However, it would have minimal impact on Georgians this year. It would take effect July 1, and Georgians would see a small reduction in the amount of money the state takes out of their paycheck.

"Georgia has a chance to be an island of sanity," said Senate Finance Chairman Chip Rogers (R-Woodstock) in promoting the tax cut. "Each week millions of Georgians sit around their kitchen table trying to figure out their budgets. At the end of the day, it's our responsibility to make sure that people can do that."

Rogers said the measure would put more money into the pockets of Georgians at a time when the economy is slowing and taxpayers need relief. However, most taxpayers would see less than a $100 reduction in taxes during the first year.

Sen. Nan Orrock (D-Atlanta), complained that the tax cut would limit the state's ability to provide basic services, such as education and health care. Gov. Sonny Perdue has opposed both the House and Senate tax cuts for the same reason, saying they would tear a massive hole in the state budget.

"We have a responsibility for health, education and corrections. People expect us to take care of that," Orrock said. "What we do on taxes, what we do on the budget, has everything to do with meeting our obligation."

But Rogers responded that tax money belongs to Georgians, not the state. "The state is not losing revenue. It's not the state's money."

The Senate voted 46-7 for a proposed constitutional amendment that would limit increases in property assessments. If given final approval, that measure would be on the ballot in November.