HB 761: Lilburn, City of; ad valorem tax; provide additional homestead exemption

Since 1990, City of Lilburn residents have received a homestead exemption (a break on property taxes for a primary home) of $5,000 for most homeowners and $10,000 for those 65 or older or disabled. This bill changes those amounts and adds a new protection. It creates an additional exemption equal to any increase in a home's assessed value above 8 percent from the prior year, which limits how much a homeowner's city tax bill can jump in a single year. It also raises the exemption for residents 65 and older to $50,000 of assessed value, while the disabled exemption stays at $10,000. The expanded senior exemption only applies to up to one acre of property. Because this changes local tax law, 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 If rejected or if no election is held, the bill is automatically repealed a year after the election date.

• Creates a new homestead exemption equal to the amount a home's assessed value rises above 8 percent from the prior year, limiting sudden tax increases.
• Raises the homestead exemption for City of Lilburn residents 65 or older from $10,000 to $50,000 of assessed home value.
• Keeps the exemption for disabled residents at $10,000 of assessed value, covering all city taxes including bond debt repayment.
• Limits the new 65-and-older exemption to homes on no more than one acre of land.
• Requires the City of Lilburn to hold a November 2025 referendum letting voters approve or reject the changes before they take effect.
• Automatically repeals the changes if voters reject the measure or if the city fails to hold the election, ending them 365 days after the scheduled election date.

Homeowners in the City of Lilburn who claim a homestead exemption, especially residents 65 or older and those with disabilities, along with the Lilburn municipal election superintendent, who must organize the referendum, and Gwinnett County's official legal newspaper, which must publish election notices.

If voters approve it, many Lilburn homeowners would see smaller city tax increases when their home values rise sharply, and residents 65 and older would get a much larger tax exemption, potentially lowering their city property tax bills significantly starting in 2026.

• Section 1 rewrites the 1990 Lilburn homestead exemption law, adding a new exemption tied to assessed value increases above 8 percent per year.
• Section 1 raises the exemption for residents 65 and older from $10,000 to $50,000 of assessed value, capped at one acre of land.
• Section 1 keeps the disabled resident exemption at $10,000 and clarifies it covers taxes for bond indebtedness.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the bill to become law, as required by the Georgia Constitution.
• Section 3 requires a November 2025 referendum in Lilburn, with the changes taking effect January 1, 2026 only if voters approve.
• Section 3 provides that if the referendum fails or is not held, the bill is automatically repealed 365 days after the scheduled election date.
• Section 3 allows any Lilburn voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.

1. 2025-05-13Effective Date
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-98)
• Dewey McClain (D, HD-109)

1. PassedHouse voteMarch 25, 2025

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

   Local Calendar: House Vote #302

2. PassedSenate voteMarch 28, 2025

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

   LOCAL CONSENT CALENDAR: Senate Vote #313

• property taxes
• homestead exemption
• Lilburn
• senior citizens
• local referendum