HB1524: HB1524 Gwinnett County; school district ad valorem tax; provide homestead exemption

Gwinnett County school district homeowners currently pay ad valorem (property) taxes for education without this specific age-based break. This bill would create a homestead exemption from those school taxes for senior citizens. Residents who are 65 but under 70 years old would get an exemption equal to 50 percent of their home's assessed value. Residents 70 or older would get an exemption covering the full assessed value, effectively eliminating their school property tax bill on that homestead. To qualify, a person must have held a homestead exemption in the district for five of the last six years and must apply through the Gwinnett County tax commissioner. The exemption would stack on top of other homestead exemptions but replace any other senior exemption for the same school taxes, whichever is more beneficial. Because it changes property tax law, the bill needs a two-thirds vote in both chambers and voter approval in a November 2026 referendum before taking effect on January 1, 2027; if voters reject it, the whole Act repeals itself a year later.

• Creates a new homestead exemption from Gwinnett County school district property taxes for residents 65 to 69 years old, worth 50 percent of the home's assessed value.
• Creates a full exemption from those same school taxes for residents 70 years of age or older, covering 100 percent of the home's assessed value.
• Requires applicants to have held a homestead exemption in the district for five of the last six years and to apply through the Gwinnett County tax commissioner.
• Makes the new exemption apply in addition to other homestead exemptions but in place of any other senior-specific school tax exemption, using whichever is most beneficial to the taxpayer.
• Requires a statewide-style constitutional two-thirds vote in the General Assembly and a local voter referendum in November 2026 before the tax change can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held, one year after the election date.

Senior homeowners age 65 and older living in the Gwinnett County school district, the Gwinnett County tax commissioner's office, which processes applications, and the Gwinnett County election superintendent, who must run the November 2026 referendum.

If approved by voters, qualifying senior homeowners in the Gwinnett County school district would see a significant cut, or full elimination, of the school portion of their property tax bill starting in 2027, while other taxpayers in the district would continue paying the full school tax rate.

• Section 1 defines key terms, including 'senior citizen' as someone 65 or older who has held a homestead exemption in the district for five of the last six years, and sets the two exemption tiers (50 percent for ages 65-69, full value for 70 and older).
• Section 1(c) and (d) require an application filed with the Gwinnett County tax commissioner, with automatic renewal each year as long as the person keeps living there.
• Section 1(e) clarifies the exemption applies only to Gwinnett County school district taxes, not state, county, municipal, or independent school district taxes, and it replaces (rather than adds to) other senior school-tax exemptions.
• Section 1(f) sets the exemption to begin with taxable years starting on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate under the Georgia Constitution's tax provisions (Article VII, Section II) before the Act can become law.
• Section 3 requires a Gwinnett County school district referendum on the Tuesday after the first Monday in November 2026, and provides for automatic repeal 365 days after the election if voters reject it or the election isn't held.
• Section 4 sets the Act's general effective date as upon the Governor's approval or upon becoming law without signature, except for the election-dependent provisions 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
• homestead exemption
• Gwinnett County
• senior citizens
• school district taxes