--- title: HB 772. Norcross, City of; ad valorem tax; raise homestead exemption amounts collection: bills id: 2025-2026/hb772 cite_as: HB 772, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb772 md_url: https://georgiacommons.org/bills/2025-2026/hb772.md text_url: https://georgiacommons.org/bills/2025-2026/hb772/text source_url: https://www.legis.ga.gov/legislation/71352 date: 2025-05-14 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb771.md next: https://georgiacommons.org/bills/2025-2026/hb773.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 885 omitted_url: https://georgiacommons.org/bills/2025-2026/hb772.md?full=1 bill_number: HB 772 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-14 last_action: Effective Date 2025-05-14 sponsors: - Ruwa Romman - Arlene Beckles - Marvin Lim text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB772/2025 upstream_id: 2007011 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Norcross - Gwinnett County - local elections --- # HB 772. Norcross, City of; ad valorem tax; raise homestead exemption amounts ## Text 25 LC 44 3137/AP House Bill 772 (AS PASSED HOUSE AND SENATE) By: Representatives Romman of the 97th, Beckles of the 96th, and Lim of the 98th A BILL TO BE ENTITLED AN ACT To amend an Act to increase the homestead exemption from city a d valorem taxes for1 residents of the City of Norcross who own and occupy their resi dences; to increase the2 homestead exemption from city ad valorem taxes for residents of the City of Norcross who3 are 62 years of age or older and who own and occupy their residences, approved March 20,4 1990 (Ga. L. 1990, p. 3941), so as to raise the exemption amounts; to provide for compliance5 with constitutional requirements; to provide for a referendum, effective dates, automatic6 repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7 to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 An Act to increase the homestead exemption from city ad valorem taxes for residents of the11 City of Norcross who own and occupy their residences; to increase the homestead exemption12 from city ad valorem taxes for residents of the City of Norcross who are 62 years of age or13 older and who own and occupy their residences, approved March 2 0, 1990 (Ga. L. 1990,14 p. 3941), is amended by revising Section 2 follows:15 H. B. 772 - 1 - 25 LC 44 3137/AP "Section 2. (a) Each resident of the City of Norcross is granted a homestead exemption from16 all ad valorem taxes levied by the city, except taxes to pay in terest on the retired bonded17 indebtedness, in the amount of $45,000.00 of the value of the h omestead owned and18 occupied by said resident within the City of Norcross. The value of the homestead in excess19 of the exempted amount shall remain subject to taxation.20 (b) Each resident of the city who is 65 years of age or older i s granted a homestead21 exemption from all ad valorem taxes levied by the city in the amount of $90,000.00 of the22 value of the homestead owned and occupied by said resident within the city. The value of23 the homestead in excess of the exempted amount shall remain subject to taxation.24 (c) The increased homestead exemptions provided in this Act shall apply to all taxable years25 beginning after December 31, 2025."26 SECTION 2.27 In accordance with the requirements of Article VII, Section II of the Constitution of the State28 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority29 vote in both the Senate and the House of Representatives.30 SECTION 3.31 The municipal election superintendent of the City of Norcross s hall call and conduct an32 election as provided in this section for the purpose of submitting this Act to the electors of33 the City of Norcross for approval or rejection. The municipal election superintendent shall34 conduct such election on the Tuesday after the first Monday in November, 2025, and shall35 issue the call and conduct that election as provided by general law. The municipal election36 superintendent shall cause the date and purpose of the election to be published once a week37 for two weeks immediately preceding the date thereof in the off icial organ of Gwinnett38 County. The ballot shall have written or printed thereon the words:39 H. B. 772 - 2 - 25 LC 44 3137/AP "( ) YES40 41 ( ) NO42 43 44 45 Shall the Act be approved which raises the homestead exemption from City of Norcross ad valorem taxes for municipal purposes for residents who own and occupy their residences of that city from $9,000.00 to $45, 000.00 and raises the homestead exemption from ad valorem taxes for munici pal purposes for residents of that city who are 65 years of age or older and who own and occupy their residences from $18,000.00 to $90,000.00?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring46 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on47 such question are for approval of the Act, Section 1 of this Act shall become of full force and48 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted49 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall50 be automatically repealed on the 365th calendar day following the election date provided for51 in this section. The expense of such election shall be borne by the City of Norcross. It shall52 be the municipal election superintendent's duty to certify the result thereof to the Secretary53 of State. The provisions of this section shall be mandatory up on the municipal election54 superintendent and are not intended as directory. If the munic ipal election superintendent55 fails or refuses to comply with this section, any elector of the City of Norcross may apply for56 a writ of mandamus to compel the municipal election superintendent to perform his or her57 duties under this section. If the court finds that the municipal election superintendent has not58 complied with this section, the court shall fashion appropriate relief requiring the municipal59 election superintendent to call and conduct such election on the date required by this section60 or on the next date authorized for special elections as provided for in Code Section 21-2-54061 of the O.C.G.A.62 SECTION 4.63 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon64 its approval by the Governor or upon its becoming law without such approval.65 H. B. 772 - 3 - 25 LC 44 3137/AP SECTION 5.66 All laws and parts of laws in conflict with this Act are repealed. 67 H. B. 772 - 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 772 would raise the homestead property tax exemption for City of Norcross homeowners from $9,000 to $45,000, and for residents 65 and older from $18,000 to $90,000, pending voter approval. ### Plain-language summary Since 1990, City of Norcross homeowners have gotten a break on property taxes (a homestead exemption) for their primary residence, with a bigger break for residents 65 and older. This bill raises those exemption amounts substantially: the general homestead exemption would go from $9,000 to $45,000 of a home's value, and the senior exemption would go from $18,000 to $90,000. The value of a home above the exempted amount would still be taxed as usual. Because it changes a local tax exemption, the Georgia Constitution requires the change to be approved by a two-thirds vote in both chambers of the General Assembly and then by Norcross voters in a referendum. That vote is set for November 2025. If approved, the new exemption amounts take effect January 1, 2026 and apply to tax years starting after December 31, 2025. If voters reject it or the election is not held as required, the increase never takes effect and the bill is automatically repealed a year after the election date. ### What it does - Raises the City of Norcross homestead property tax exemption for regular homeowners from $9,000 to $45,000 of a home's value. - Raises the homestead exemption for Norcross residents age 65 and older from $18,000 to $90,000 of a home's value. - Requires a two-thirds majority vote in both the Georgia House and Senate before the change can become law, as required by the state constitution for local tax exemptions. - Requires a November 2025 referendum in the City of Norcross where voters must approve the increase before it takes effect. - Sets the new exemption amounts to apply starting with tax years after December 31, 2025, with an effective date of January 1, 2026 if approved. - Automatically repeals the increase if voters reject it or if the required election does not happen as specified. ### Who it affects Homeowners who live in and own their residences within the City of Norcross, especially those age 65 or older, who would see a larger portion of their home's value shielded from city property taxes. The Norcross municipal election superintendent and Gwinnett County election officials are also affected by the referendum requirement. ### Why it matters If voters approve it, Norcross homeowners would pay city property taxes on a smaller taxable share of their home's value, potentially lowering their tax bills, with an even bigger reduction for residents 65 and older. If voters reject the measure, the current lower exemption amounts stay in place. ### Key provisions - Section 1 rewrites Section 2 of the 1990 Act to set the new exemption amounts: $45,000 for all resident homeowners and $90,000 for those 65 and older, applying to tax years after December 31, 2025. - Section 2 requires the bill to receive a two-thirds majority vote in both the House and Senate to comply with the Georgia Constitution's rules on local tax exemptions. - Section 3 orders a Norcross referendum on the Tuesday after the first Monday in November 2025, specifies the ballot language, and sets January 1, 2026 as the effective date if approved. - Section 3 also provides that if voters reject the measure or the election is not properly held, the exemption increase never takes effect and the whole Act is automatically repealed 365 days after the election date. - Section 3 allows any Norcross elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so. - Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature. - Section 5 repeals any conflicting laws. ## Status - Status: Passed (2025-05-14) - Last action: Effective Date 2025-05-14 (2025-05-14) - Sponsors: Ruwa Romman, Arlene Beckles, Marvin Lim - Official page: https://www.legis.ga.gov/legislation/71352 > The history, votes, and amendments (885 characters) are at https://georgiacommons.org/bills/2025-2026/hb772.md?full=1