HB539: HB539 Gwinnett County; school district ad valorem tax; increase homestead exemption

Since 1988, homeowners in the Gwinnett County school district have gotten a $4,000 exemption from county school district property taxes (not counting taxes used to pay off bonds) on their primary residence. This bill would raise that exemption to $10,000 of the home's assessed value. The change does not take effect automatically. Because it affects property tax exemptions, the Georgia Constitution requires the bill to pass both chambers of the General Assembly by a two-thirds vote, which it did, and then go to Gwinnett County voters in a referendum during the 2026 general primary. If more than half of voters say yes, the higher exemption starts with the tax year beginning January 1, 2027. If voters reject it, or if the election is not held as required, the whole bill is automatically repealed 365 days after the scheduled election date.

• Raises the Gwinnett County school district homestead property tax exemption from $4,000 to $10,000 of a home's assessed value, starting with the 2027 tax year.
• Requires the higher exemption to be approved by Gwinnett County voters in a referendum held during the 2026 general primary before it can take effect.
• Automatically repeals the entire Act 365 days after the referendum if voters reject it or if the election is not conducted as required.
• Requires the Gwinnett County election superintendent to publish notice of the referendum weekly for two weeks before the vote and to certify results to the Secretary of State.
• Allows any Gwinnett County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners in the Gwinnett County school district who occupy their homes as their primary residence, along with the Gwinnett County election superintendent, who must organize and certify the referendum, and the Gwinnett County school district's tax revenue base.

If approved, homeowners in the Gwinnett County school district would see $6,000 more of their home's value shielded from school district property taxes starting in 2027, lowering their tax bills. If voters reject the measure or the vote does not happen properly, the exemption stays at the current $4,000 level.

• Section 1 rewrites the 1988 law's Section 2 to set the new homestead exemption at $10,000 of assessed value, applying to tax years starting January 1, 2027.
• Section 2 states the Act cannot become law unless it passes both the House and Senate by a two-thirds majority, as required for constitutional property tax measures.
• Section 3 requires a countywide referendum at the 2026 general primary, specifies the ballot language, and sets automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the Act's effective date as upon the Governor's approval or becoming law without signature, except for the referendum-dependent provisions in Section 3.
• Section 5 repeals any conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 201
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-21Senate Passed/Adopted (Senate)
6. 2025-03-21Senate Committee Favorably Reported (Senate)
7. 2025-03-06Senate Read and Referred (Senate)
8. 2025-03-04House Passed/Adopted (House)

• Matt Reeves (R, HD-099)Primary sponsor
• Chuck Efstration (R, HD-104)
• Jasmine Clark (D, HD-108)
• Segun Adeyina (D, HD-110)
• Gabe Okoye (D, HD-102)
• Dewey McClain (D, HD-109)

1. PassedHouse voteMarch 4, 2025

   172 yea, 0 nay (6 not voting, 2 absent)

   Local Calendar : House Vote #148

2. PassedSenate voteMarch 21, 2025

   53 yea, 0 nay (2 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #265

• property taxes
• homestead exemption
• Gwinnett County schools
• local referendum
• school district funding