HB 1074: Suwanee, City of; ad valorem taxes for municipal purposes; provide homestead exemption

This bill creates a new homestead exemption for people who own and live in a home within the City of Suwanee. If approved, it would exempt $15,000 of a home's assessed value from the city's ad valorem (property) taxes used for municipal purposes, such as paying off city bonds. Any value above that amount would still be taxed normally. Homeowners would have to apply once with the city to get the exemption, and it would then renew automatically each year as long as they still live there and qualify. The exemption would not reduce state taxes, county taxes, or school taxes, only City of Suwanee municipal taxes, and it would stack on top of any other homestead exemptions already available. Because it changes property tax law, the bill first needed a two-thirds vote in the General Assembly, and it also requires approval by Suwanee voters in a November 2026 referendum before it can take effect on January 1, 2027.

• Creates a $15,000 homestead exemption on the assessed value of a home for City of Suwanee residents, applied only to city property taxes for municipal purposes.
• Requires homeowners to file a one-time application with the city to claim the exemption, after which it renews automatically each year.
• Requires homeowners to notify the city if they become ineligible for the exemption, such as if they move out of the home.
• Specifies the exemption does not apply to state, county, or school district property taxes and stacks on top of other existing homestead exemptions.
• Makes the exemption effective for tax years starting January 1, 2027, but only if voters approve it in a November 2026 referendum.
• Automatically repeals the entire law if voters reject it or if the referendum is not held as required.

Homeowners who live in the City of Suwanee and claim their home as a primary residence (a homestead) would benefit from lower city property tax bills. The City of Suwanee's government and the Gwinnett County election superintendent would carry out the application process and the required referendum.

If voters approve it, qualifying Suwanee homeowners would pay city property taxes on $15,000 less of their home's assessed value starting in 2027, lowering their municipal tax bills. The change only affects city taxes, not county, school, or state taxes, and the exemption stacks with other existing homestead breaks.

• Section 1 defines the exemption: $15,000 off the assessed value of a homestead for City of Suwanee municipal ad valorem taxes, with the excess value still taxed.
• Section 1(c) and (d) set up the one-time application process and automatic annual renewal, following procedures in O.C.G.A. § 48-5-50.1.
• Section 1(e) limits the exemption to city taxes only, excluding state, county, and school taxes, and allows it to combine with other homestead exemptions.
• Section 1(f) sets the exemption to begin for tax years starting January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers to comply with the Georgia Constitution's tax exemption rules.
• Section 3 requires a City of Suwanee referendum on the Tuesday after the first Monday in November 2026, with the exact ballot language specified, and automatic repeal if voters reject it or the election is not held.
• Section 3 also allows a court to order the election superintendent, via a writ of mandamus, to hold the election if they fail to do so.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 536
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-02-24Senate Passed/Adopted (Senate)
6. 2026-02-24Senate Committee Favorably Reported (Senate)
7. 2026-02-09Senate Read and Referred (Senate)
8. 2026-02-06House Passed/Adopted (House)

• Matt Reeves (R, HD-099)Primary sponsor
• Samuel Park (D, HD-107)
• Soo Hong (R, HD-103)
• David Clark (R, HD-100)
• Chuck Efstration (R, HD-104)
• Scott Hilton (R, HD-048)

1. PassedHouse voteFebruary 6, 2026

   163 yea, 0 nay (7 not voting, 5 absent)

   Local Calendar : House Vote #480

2. PassedSenate voteFebruary 24, 2026

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

   Local Consent Calendar: Senate Vote #571

• property taxes
• homestead exemption
• City of Suwanee
• local referendum
• Gwinnett County