HB 1524: Gwinnett County; school district ad valorem tax; provide homestead exemption

Gwinnett County school district property taxes currently apply to homeowners regardless of age. This bill would create a new exemption specifically for senior citizens. Residents 65 to 69 years old who have held a homestead exemption in the district for five of the last six years would get a 50 percent exemption on the assessed value of their home for school tax purposes. Residents 70 or older would get a 100 percent exemption, effectively eliminating their school district property tax bill on that home. Applicants must file with the Gwinnett County tax commissioner, and the exemption renews automatically once granted. It would not apply to state, county, municipal, or independent school district taxes. Because it changes tax law, the bill needs a two-thirds vote in the General Assembly and then approval by Gwinnett County school district voters in a November 2026 referendum. If approved, it takes effect January 1, 2027; if rejected, the whole Act repeals itself.

• Creates a new homestead exemption from Gwinnett County school district property taxes for residents age 65 to 69, cutting the taxable assessed value of their home in half.
• Creates a full (100 percent) exemption from Gwinnett County school district property taxes for residents age 70 or older on their homestead.
• Requires applicants to have held a homestead exemption in the district for five of the last six years and to file paperwork with the Gwinnett County tax commissioner.
• Makes the exemption automatically renew each year unless the homeowner becomes ineligible and fails to report that change.
• Requires the change to be approved by two-thirds of the General Assembly and then by Gwinnett County school district voters in a November 2026 referendum before it can take effect.
• Sets an effective date of January 1, 2027 if approved, and automatically repeals the entire Act if voters reject it or the election is not held.

Senior homeowners in the Gwinnett County school district, especially those 65 and older who have held a homestead exemption there for several years, would see reduced or eliminated school property taxes. The Gwinnett County tax commissioner and county election superintendent would administer the new exemption and referendum, and the school district's tax revenue could be affected.

For qualifying senior homeowners, this could sharply lower or completely remove their Gwinnett County school property tax bill, freeing up money in retirement. Because the exemption reduces revenue collected for education, its effect depends entirely on whether voters approve it in the November 2026 referendum.

• Section 1 defines key terms, including 'senior citizen' (65 or older, with five of the last six years holding a district homestead exemption) and sets the 50 percent exemption for ages 65-69 and 100 percent for ages 70 and up.
• Section 1(c) and (d) require an application to the Gwinnett County tax commissioner, with automatic renewal once approved and a duty to report if the homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to Gwinnett County school district taxes, not state, county, municipal, or independent school district taxes, and takes the largest exemption a taxpayer qualifies for.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with the Act taking effect only if a majority approves it, and automatic repeal 365 days after the election if it fails or is not held.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum-dependent parts covered in Section 3.

1. 2026-03-10House Second Readers (House)
2. 2026-03-09House First Readers (House)
3. 2026-03-06House Hopper (House)

• Sandy Donatucci (R, HD-105)Primary sponsor
• Chuck Efstration (R, HD-104)
• Soo Hong (R, HD-103)
• Scott Hilton (R, HD-048)
• Matt Reeves (R, HD-099)
• Reynaldo Martinez (R, HD-111)

• property taxes
• senior citizens
• Gwinnett County schools
• homestead exemption
• local referendum