---
title: HB 1074. Suwanee, City of; ad valorem taxes for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1074
cite_as: HB 1074, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1074
md_url: https://georgiacommons.org/bills/2025-2026/hb1074.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1074/text
source_url: https://www.legis.ga.gov/legislation/72525
date: 2026-05-11
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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next: https://georgiacommons.org/bills/2025-2026/hb1075.md
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omitted: votes and history
omitted_chars: 886
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1074.md?full=1
bill_number: HB 1074
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Matt Reeves
  - Samuel Park
  - Soo Hong
  - David Clark
  - Chuck Efstration
  - Scott Hilton
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1074/2025
upstream_id: 2100262
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Suwanee
  - local referendum
  - Gwinnett County
---

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

## Text

House Bill 1074 (AS PASSED HOUSE AND SENATE)
By: Representatives Reeves of the 99th, Park of the 107th, Hong of the 103rd, Clark of the
100th, Efstration of the 104th, and others
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Suwanee ad valorem taxes for municipal
purposes for residents of that city; to provide for definitions; to specify the terms and
conditions of the exemption and the procedures relating thereto; to provide for applicability;
to provide for compliance with constitutional requirements; to provide for a referendum,
effective dates, automatic repeal, mandatory execution of election, and judicial remedies
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Suwanee, including, but not limited
to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b) Each resident of the City of Suwanee is granted an exemption on such person's
homestead from City of Suwanee ad valorem taxes for municipal purposes in the amount of
$15,000.00 of the assessed value of such homestead. The value of that property in excess
of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the governing authority
of the City of Suwanee, or the designee thereof, giving such information relative to receiving
such exemption as will enable the governing authority of the City of Suwanee, or the
designee thereof, to make a determination regarding the initial and continuing eligibility of
such person for such exemption. The governing authority of the City of Suwanee, or the
designee thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies such residence as a homestead. After a person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any person granted the homestead exemption under subsection (b) of this
section to notify the governing authority of the City of Suwanee, or the designee thereof, in
the event that such person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The homestead
exemption granted by subsection (b) of this section shall be in addition to and not in lieu of
any other homestead exemption applicable to City of Suwanee ad valorem taxes for
municipal purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The municipal election superintendent of the City of Suwanee shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of Suwanee for approval or rejection. The municipal election superintendent shall
conduct that election on the Tuesday after the first Monday in November, 2026, and shall
issue the call and conduct that election as provided by general law. The municipal election
superintendent shall cause the date and purpose of the election to be published once a week
for two weeks immediately preceding the date thereof in the official organ of Gwinnett
County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Suwanee ad valorem taxes for municipal purposes in the amount of
( ) NO $15,000.00 of the assessed value of the homestead for residents of that
city?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the first day of January immediately following that election
date. The expense of such election shall be borne by the City of Suwanee. It shall be the
municipal election superintendent's duty to certify the result thereof to the Secretary of State.
The provisions of this section shall be mandatory upon the municipal election superintendent
and are not intended as directory. If the municipal election superintendent fails or refuses
to comply with this section, any elector of the City of Suwanee may apply for a writ of
mandamus to compel the municipal election superintendent to perform his or her duties
under this section. If the court finds that the municipal election superintendent has not
complied with this section, the court shall fashion appropriate relief requiring the municipal
election superintendent to call and conduct such election on the date required by this section
or on the next date authorized for special elections provided for in Code Section 21-2-540
of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 1074 would give City of Suwanee homeowners a $15,000 exemption from the city's property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Matt Reeves, Samuel Park, Soo Hong, David Clark, Chuck Efstration, Scott Hilton
- Official page: https://www.legis.ga.gov/legislation/72525

> The history, votes, and amendments (886 characters) are at https://georgiacommons.org/bills/2025-2026/hb1074.md?full=1