---
title: HB 1524. Gwinnett County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb1524
cite_as: HB 1524, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1524
md_url: https://georgiacommons.org/bills/2025-2026/hb1524.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1524/text
source_url: https://www.legis.ga.gov/legislation/73974
date: 2026-03-10
status: introduced
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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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1524.md?full=1
bill_number: HB 1524
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-03-06
last_action: House Second Readers
sponsors:
  - Sandy Donatucci
  - Chuck Efstration
  - Soo Hong
  - Scott Hilton
  - Matt Reeves
  - Reynaldo Martinez
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1524/2025
upstream_id: 2130726
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - senior citizens
  - Gwinnett County schools
  - homestead exemption
  - local referendum
---

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

## Text

House Bill 1524
By: Representatives Donatucci of the 105th, Efstration of the 104th, Hong of the 103rd, Hilton
of the 48th, Reeves of the 99th, and others
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Gwinnett County school district ad valorem taxes
for educational purposes in the amount of 50 percent of the assessed value of the homestead
for certain residents of that school district who are 65 years of age but less than 70 years of
age and in the amount of the full assessed value of the homestead for certain residents of that
school district who are 70 years of age or older; 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 educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Gwinnett County school district,
including, but not limited to, any ad valorem taxes to pay interest on and to retire county
school district bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall include not more
than five contiguous acres of homestead property.
(3) "Senior citizen" means a person who is 65 years of age or older on or before January 1
of the year in which application for the exemption under subsection (b) of this section is
made, who owns and possesses the real property, and who has been granted a homestead
exemption for property located within the district for five of the last six years.
(b)(1) Each resident of the Gwinnett County school district who is a senior citizen 65 years
of age but less than 70 years of age is granted an exemption on such person's homestead
from Gwinnett County school district ad valorem taxes for educational purposes in the
amount of 50 percent of the assessed value of such homestead as such assessed value may
be reduced by any other applicable homestead exemptions from Gwinnett County school
district ad valorem taxes for educational purposes. The value of that property in excess of
such exempted amount shall remain subject to taxation.
(2) Each resident of the Gwinnett County school district who is a senior citizen 70 years
of age or older is granted an exemption on such person's homestead from Gwinnett County
school district ad valorem taxes for educational purposes in the amount of the full assessed
value of such homestead as such assessed value may be reduced by any other applicable
homestead exemptions from Gwinnett County school district ad valorem taxes for
educational purposes. 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 tax commissioner
of Gwinnett County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Gwinnett County to make
a determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Gwinnett County 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 the residence as a homestead. After such 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 such person granted the homestead exemption under subsection (b)
of this section to notify the tax commissioner of Gwinnett County 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, municipal ad valorem
taxes for municipal purposes, or independent school district ad valorem taxes for educational
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu
of and not in addition to any other senior citizen homestead exemption applicable to
Gwinnett County school district ad valorem taxes for educational purposes; provided,
however, that the tax commissioner of Gwinnett County shall apply the largest or most
beneficial senior homestead exemption for which the taxpayer is eligible. The homestead
exemption granted by subsection (b) of this subsection shall be in addition to and not in lieu
of all other homestead exemptions applicable to Gwinnett County school district ad valorem
taxes for educational 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 election superintendent of Gwinnett County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors of the Gwinnett
County school district for approval or rejection. The 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 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 Do you approve an Act to provide a new homestead exemption from
Gwinnett County school district ad valorem taxes for educational purposes
( ) NO in the amount of 50 percent of the assessed value of the homestead for
certain residents of that school district who are 65 years of age but less than
70 years of age and in the amount of 100 percent of the assessed value of
the homestead for certain residents of that school district who are 70 years
of age or older?"
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 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by Gwinnett County. It shall be
the election superintendent's duty to certify the result thereof to the Secretary of State. The
provisions of this section shall be mandatory upon the election superintendent and are not
intended as directory. If the election superintendent fails or refuses to comply with this
section, any elector of the Gwinnett County school district may apply for a writ of mandamus
to compel the election superintendent to perform his or her duties under this section. If the
court finds that the election superintendent has not complied with this section, the court shall
fashion appropriate relief requiring the 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.

A House bill would create a new senior homestead exemption from Gwinnett County school district property taxes, cutting the tax bill in half for residents 65 to 69 and eliminating it entirely for residents 70 and older, pending voter approval.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2026-03-06)
- Last action: House Second Readers (2026-03-10)
- Sponsors: Sandy Donatucci, Chuck Efstration, Soo Hong, Scott Hilton, Matt Reeves, Reynaldo Martinez
- Official page: https://www.legis.ga.gov/legislation/73974

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1524.md?full=1