HB 540: Gwinnett County; ad valorem tax for educational purposes; expand additional homestead exemption to certain veterans and employees

Gwinnett County school district residents who qualify as certain public service employees already get an additional $2,000 homestead exemption from school district property taxes under a 2023 law. This bill rewrites the definition of who counts as a qualifying 'public service employee' so the exemption also covers disabled veterans (as defined under Georgia law) and every employee of the Gwinnett County School District or the Buford City School District, not just those in specific public service roles. The change requires a two-thirds vote in both the House and Senate because it touches homestead exemptions under the Georgia Constitution. It also must be approved by Gwinnett County voters in a referendum during the 2026 general primary. If voters approve, the expanded exemption takes effect January 1, 2027. If the referendum fails or is not held, the expansion never takes effect and the whole Act repeals itself 365 days after the election date.

• Rewrites the definition of 'public service employee' to add disabled veterans as defined under Georgia law (O.C.G.A. § 48-5-48) as eligible for the exemption.
• Adds all employees of the Gwinnett County School District and the Buford City School District to the list of people eligible for the $2,000 homestead exemption.
• Requires a two-thirds majority vote in both chambers of the General Assembly for the change to become law, per the Georgia Constitution.
• Schedules a countywide referendum during the 2026 general primary letting Gwinnett County school district voters approve or reject the expanded exemption.
• Sets the expansion to take effect January 1, 2027 if voters approve, and automatically repeals the entire Act 365 days after the election if voters reject it or no election is held.
• Allows any Gwinnett County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if it is not properly called.

Homeowners in the Gwinnett County school district who are disabled veterans, and all current employees of the Gwinnett County School District and Buford City School District, since they would newly qualify for the $2,000 property tax exemption. It also affects the Gwinnett County election superintendent, who must run the 2026 referendum.

If voters approve, thousands more homeowners, including all school district employees and disabled veterans, would see $2,000 knocked off the assessed value of their homes for Gwinnett County school tax purposes starting in 2027, lowering their annual school property tax bills.

• Section 1 revises paragraph (3) of subsection (a) of the 2023 exemption law to broaden the definition of qualifying 'public service employee.'
• Section 1 adds disabled veterans, defined under O.C.G.A. § 48-5-48, and all Gwinnett County and Buford City school employees to the eligible list.
• Section 2 requires a two-thirds majority vote in the House and Senate for the Act to become law, per the Georgia Constitution's homestead exemption rules.
• Section 3 schedules a referendum at the 2026 general primary, sets the ballot language, and makes Section 1 effective January 1, 2027 only if voters approve.
• Section 3 provides for automatic repeal of the entire Act 365 days after the election if the referendum fails or is not held, and allows a court to compel the election if the superintendent fails to call it.
• Section 4 makes the rest of the Act effective upon the Governor's approval or upon becoming law without signature.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 202
3. 2025-05-13House Date Signed by Governor (Cámara de Representantes)
4. 2025-04-07House Sent to Governor (Cámara de Representantes)
5. 2025-03-21Senate Passed/Adopted (Senado)
6. 2025-03-21Senate Committee Favorably Reported (Senado)
7. 2025-03-06Senate Read and Referred (Senado)
8. 2025-03-04House Passed/Adopted (Cámara de Representantes)

• Matt Reeves (R, HD-099)Patrocinador principal
• Reynaldo Martinez (R, HD-111)
• Chuck Efstration (R, HD-104)
• Jasmine Clark (D, HD-108)
• Segun Adeyina (D, HD-110)
• Dewey McClain (D, HD-109)

1. AprobadaVotación: Cámara de Representantes4 de marzo de 2025

   172 a favor, 0 en contra (6 sin votar, 2 ausentes)

   Local Calendar : House Vote #148

2. AprobadaVotación: Senado21 de marzo de 2025

   53 a favor, 0 en contra (2 sin votar, 1 ausentes)

   Local Consent Calendar: Senate Vote #265

• property taxes
• homestead exemption
• Gwinnett County schools
• veterans benefits
• school district employees