---
title: HB 761. Lilburn, City of; ad valorem tax; provide additional homestead exemption
collection: bills
id: 2025-2026/hb761
cite_as: HB 761, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb761
md_url: https://georgiacommons.org/bills/2025-2026/hb761.md
text_url: https://georgiacommons.org/bills/2025-2026/hb761/text
source_url: https://www.legis.ga.gov/legislation/71307
date: 2025-05-13
status: passed
corpus_version: bills-2026-08-28
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: 884
omitted_url: https://georgiacommons.org/bills/2025-2026/hb761.md?full=1
bill_number: HB 761
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-13
last_action: Effective Date 2025-05-13
sponsors:
  - Jasmine Clark
  - Marvin Lim
  - Dewey McClain
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB761/2025
upstream_id: 2000315
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Lilburn
  - local referendum
  - senior tax relief
---

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

## Text

25 LC 47 3563/AP
House Bill 761 (AS PASSED HOUSE AND SENATE)
By: Representatives Clark of the 108th, Lim of the 98th, and McClain of the 109th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from all City of Lilburn ad valorem1
taxes for city purposes, including but not limited to taxes to retire bonded indebtedness in the2
amount of $5,000.00 of the assessed value of the homestead for certain residents of the City3
of Lilburn and in the amount of $10,000.00 of the assessed value of the homestead for certain4
other residents of the City of Lilburn who are 65 years of age or over or who are disabled,5
approved March 22, 1990 (Ga. L. 1990, p. 4469), so as to provide an additional homestead6
exemption in an amount equal to the amount by which the current year assessed value of a7
homestead exceeds the prior year assessed value of such homestead by more than 8 percent;8
to exclude taxes to retire bond indebtedness from certain exemptions provided; to increase9
the homestead exemption for certain residents who are 65 years of age or over; to provide10
that the expanded exemption for residents who are 65 years of age or over shall not apply to11
more than one acre of property; to provide for applicability; to provide for compliance with12
constitutional requirements; to provide for a referendum, effec tive dates, and automatic13
repeal; to provide for mandatory execution of election and judicial remedies regarding failure14
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.15
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:16
H. B. 761
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25 LC 47 3563/AP
SECTION 1.17
An Act to provide a homestead exemption from all City of Lilburn ad valorem taxes for city18
purposes, including but not limited to taxes to retire bonded indebtedness in the amount of19
$5,000.00 of the assessed value of the homestead for certain residents of the City of Lilburn20
and in the amount of $10,000.00 of the assessed value of the ho mestead for certain other21
residents of the City of Lilburn who are 65 years of age or ove r or who are disabled,22
approved March 22, 1990 (Ga. L. 1990, p. 4469), is amended by revising subsections (a) and23
(b) of and adding a new subsection to Section 1 as follows:24
"(a) Each resident of the City of Lilburn is granted an exempti on on that person's25
homestead from all City of Lilburn ad valorem taxes for any cit y purposes in an amount26
equal to the amount by which the current year assessed value of the homestead exceeds the27
prior year assessed value of such homestead by more than 8 perc ent and the amount of28
$5,000.00 of the assessed value of that resident's homestead, a s defined and qualified in29
Code Section 48-5-40 of the O.C.G.A., except that land which is included in that30
homestead and which exceeds one acre shall not have the value thereof exempt under this31
subsection. Upon qualifying and receiving the homestead exempt ion provided for in32
subsection (b) of this section, such resident shall cease to be qualified to receive the33
homestead exemption provided for in this subsection.34
(a.1) Each resident of the City of Lilburn who is 65 years of age or older is granted an35
exemption on that person's homestead from City of Lilburn ad va lorem taxes for city36
purposes in the amount of $50,000.00 of the assessed value of that resident's homestead,37
as defined and qualified in Code Section 48-5-40 of the O.C.G.A., except that land which38
is not included in that homestead and which exceeds one acre sh all not have the value39
thereof exempt under this subsection.40
(b) Each resident of the City of Lilburn who is disabled is granted an exemption on that41
person's homestead from all City of Lilburn ad valorem taxes fo r any city purposes,42
including but not limited to taxes to retire bond indebtedness, in the amount of $10,000.0043
H. B. 761
- 2 -
25 LC 47 3563/AP
of the assessed value of that resident's homestead, as defined and qualified in Code Section44
48-5-40 of the O.C.G.A., except that land which is not included in that homestead and45
which exceeds one acre shall not have the value thereof exempt under this subsection."46
SECTION 2.47
In accordance with the requirements of Article VII, Section II of the Constitution of the State48
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49
vote in both the Senate and the House of Representatives.50
SECTION 3.51
The municipal election superintendent of the City of Lilburn sh all call and conduct an52
election as provided in this section for the purpose of submitting this Act to the electors of53
the City of Lilburn for approval or rejection. The municipal e lection superintendent shall54
conduct that election on the Tuesday following the first Monday in November, 2025, and55
shall issue the call and conduct such election as provided by g eneral law. The municipal56
election superintendent shall cause the date and purpose of the election to be published once57
a week for two weeks immediately preceding the date thereof in the official organ of58
Gwinnett County. The ballot shall have written or printed thereon the words:59
"( ) YES60
61
( ) NO62
63
64
65
66
Shall the Act be approved whic h provides an additional homestea d
exemption from City of Lilburn ad valorem taxes for city purpos es in an
amount equal to the amount by which the current year assessed v alue
exceeds the prior year assessed value of such homestead by more than 8
percent and which increases the value of the exemption for resi dents 65
years of age or older from $10,000.00 to $50,000.00 of the assessed value
of the homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring67
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on68
H. B. 761
- 3 -
25 LC 47 3563/AP
such question are for approval of the Act, Section 1 of this Act shall become of full force and69
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted70
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall71
be automatically repealed on the 365th calendar day following the election date provided for72
in this section. The expense of such election shall be borne by the City of Lilburn. It shall73
be the municipal election superintendent's duty to certify the result thereof to the Secretary74
of State. The provisions of this section shall be mandatory up on the municipal election75
superintendent and are not intended as directory. If the munic ipal election superintendent76
fails or refuses to comply with this section, any elector of the City of Lilburn may apply for77
a writ of mandamus to compel the municipal election superintendent to perform his or her78
duties under this section. If the court finds that the municipal election superintendent has not79
complied with this section, the court shall fashion appropriate relief requiring the municipal80
election superintendent to call and conduct such election on the date required by this section81
or on the next date authorized for special elections provided f or in Code Section 21-2-54082
of the O.C.G.A.83
SECTION 4.84
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon85
its approval by the Governor or upon its becoming law without such approval.86
SECTION 5.87
All laws and parts of laws in conflict with this Act are repealed.88
H. B. 761
- 4 -

## 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 761 would expand the property tax break homeowners in the City of Lilburn get, adding protection against rising home values and raising the exemption for residents 65 and older, pending a local vote.

### Plain-language summary

Since 1990, City of Lilburn homeowners have received a homestead exemption that reduces the assessed value of their home for city property tax purposes, with a bigger break for residents 65 or older or disabled. This bill adds a new exemption tied to rising property values: homeowners would get an exemption equal to whatever amount their home's assessed value grows by more than 8 percent from the prior year. It also raises the exemption for residents 65 and older from $10,000 to $50,000 of assessed value, while capping that expanded break at one acre of property. The disabled exemption stays at $10,000 but is now clearly excluded from covering bond debt taxes.
Because this changes a local tax exemption, 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 whole Act automatically repeals a year after the election date.

### What it does

- Creates a new homestead exemption equal to the amount a Lilburn home's assessed value rises by more than 8 percent year over year, for city property tax purposes.
- Raises the homestead exemption for Lilburn residents 65 or older from $10,000 to $50,000 of a home's assessed value.
- Caps the expanded senior exemption so it does not apply to land beyond one acre of the homestead property.
- Requires Lilburn voters to approve the changes in a November 2025 referendum before they take effect.
- Sets an automatic repeal of the entire Act 365 days after the election if voters reject it or if no election is held as required.

### Who it affects

Homeowners in the City of Lilburn who claim a homestead exemption, especially those 65 or older whose exemption would jump from $10,000 to $50,000, as well as the city's election superintendent and Gwinnett County election officials who must administer the referendum.

### Why it matters

Lilburn homeowners, particularly seniors, could see a meaningfully larger reduction in the taxable value of their homes, and all homeowners would gain some protection against sharp year-to-year increases in assessed value driving up their city tax bills, pending voter approval.

### Key provisions

- Section 1 revises the 1990 Lilburn homestead exemption law, adding language exempting the amount by which assessed value rises more than 8 percent year over year.
- Section 1 also raises the senior (65 and older) exemption from $10,000 to $50,000 of assessed value, capped at one acre of homestead property.
- Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate to become law, per the Georgia Constitution.
- Section 3 requires a November 2025 referendum in Lilburn, with specific ballot language, and sets a January 1, 2026 effective date if approved.
- Section 3 also provides that if voters reject the measure or no valid election occurs, the Act automatically repeals 365 days after the election date.
- Section 3 makes the election superintendent's duties mandatory and allows citizens to seek a court order (writ of mandamus) if the superintendent fails to hold the election.
- Section 4 sets the Act's general effective date as approval by the Governor or becoming law without signature, except as provided in Section 3.

## Status

- Status: Passed (2025-05-13)
- Last action: Effective Date 2025-05-13 (2025-05-13)
- Sponsors: Jasmine Clark, Marvin Lim, Dewey McClain
- Official page: https://www.legis.ga.gov/legislation/71307

> The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb761.md?full=1