HB761: HB761 Lilburn, City of; ad valorem tax; provide additional homestead exemption

Since 1990, City of Lilburn homeowners have received a homestead exemption that reduces the assessed value of their home for city property tax purposes, with a bigger break for residents 65 or older or disabled. This bill adds a new exemption tied to rising property values: homeowners would get an exemption equal to whatever amount their home's assessed value grows by more than 8 percent from the prior year. It also raises the exemption for residents 65 and older from $10,000 to $50,000 of assessed value, while capping that expanded break at one acre of property. The disabled exemption stays at $10,000 but is now clearly excluded from covering bond debt taxes. Because this changes a local tax exemption, the bill requires a two-thirds vote in the General Assembly and must be approved by Lilburn voters in a November 2025 referendum. If approved, the changes take effect January 1, 2026; if rejected or if no election is held, the whole Act automatically repeals a year after the election date.

• Creates a new homestead exemption equal to the amount a Lilburn home's assessed value rises by more than 8 percent year over year, for city property tax purposes.
• Raises the homestead exemption for Lilburn residents 65 or older from $10,000 to $50,000 of a home's assessed value.
• Caps the expanded senior exemption so it does not apply to land beyond one acre of the homestead property.
• Requires Lilburn voters to approve the changes in a November 2025 referendum before they take effect.
• Sets an automatic repeal of the entire Act 365 days after the election if voters reject it or if no election is held as required.

Homeowners in the City of Lilburn who claim a homestead exemption, especially those 65 or older whose exemption would jump from $10,000 to $50,000, as well as the city's election superintendent and Gwinnett County election officials who must administer the referendum.

Lilburn homeowners, particularly seniors, could see a meaningfully larger reduction in the taxable value of their homes, and all homeowners would gain some protection against sharp year-to-year increases in assessed value driving up their city tax bills, pending voter approval.

• Section 1 revises the 1990 Lilburn homestead exemption law, adding language exempting the amount by which assessed value rises more than 8 percent year over year.
• Section 1 also raises the senior (65 and older) exemption from $10,000 to $50,000 of assessed value, capped at one acre of homestead property.
• Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate to become law, per the Georgia Constitution.
• Section 3 requires a November 2025 referendum in Lilburn, with specific ballot language, and sets a January 1, 2026 effective date if approved.
• Section 3 also provides that if voters reject the measure or no valid election occurs, the Act automatically repeals 365 days after the election date.
• Section 3 makes the election superintendent's duties mandatory and allows citizens to seek a court order (writ of mandamus) if the superintendent fails to hold the election.
• Section 4 sets the Act's general effective date as approval by the Governor or becoming law without signature, except as provided in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 218
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Jasmine Clark (D, HD-108)Primary sponsor
• Marvin Lim (D, HD-098)
• Dewey McClain (D, HD-109)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 absent)

   Local Calendar : House Vote #302

2. PassedSenate voteMarch 28, 2025

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

   Local Consent Calendar: Senate Vote #313

• property taxes
• homestead exemption
• City of Lilburn
• local referendum
• senior tax relief