HB 69: Gwinnett County; ad valorem tax; provide homestead exemption

This bill applies only to Gwinnett County. It would create a homestead exemption that reduces the taxable value of a homeowner's primary residence for county property taxes (ad valorem taxes), but only within a special tax district that covers the whole county. The size of the exemption each year would depend on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill ties to this exemption under a separate part of Georgia law (O.C.G.A. Article 2C of Chapter 8 of Title 48). Homeowners would have to apply once with the Gwinnett County tax office, and the exemption would then renew automatically each year as long as they stay eligible. It would stack on top of any other homestead exemptions they already have. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and then approval by Gwinnett County voters in a November 2026 referendum before it can take effect. The sales tax would run from January 2028 to December 2037, and the exemption would apply through the end of 2039.

• Creates a homestead exemption for Gwinnett County homeowners equal to the assessed value covered by revenue from a new 1 percent local sales tax.
• Requires homeowners to file one application with the Gwinnett County tax official, after which the exemption renews automatically each year.
• Makes the exemption apply in addition to, not instead of, any other homestead exemption a homeowner already receives.
• Sets the new local sales tax to run from January 1, 2028 through December 31, 2037, and the exemption to run through December 31, 2039.
• Requires a countywide voter referendum in November 2026 before the law can take effect, plus a two-thirds vote in the General Assembly.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.

Gwinnett County homeowners who claim a homestead exemption, the Gwinnett County tax commissioner's office, which processes applications, the county election superintendent, who must run the referendum, and Gwinnett County shoppers, who would pay the new 1 percent sales tax funding the exemption.

If approved, eligible Gwinnett County homeowners would see part of their home's value shielded from county property taxes for over a decade, while everyone shopping in the county would pay a new 1 percent sales tax to cover the cost, shifting some of the local tax burden from homeowners to consumers generally.

• Section 1 defines key terms and grants the homestead exemption, sized annually to the net proceeds of the new LHOST sales tax collected in the special district.
• Section 1(c) and (d) set application rules: homeowners with an existing homestead exemption in the prior year do not need to reapply, and the exemption otherwise renews automatically.
• Section 1(e) specifies the exemption applies only to county-levied taxes, only within the special district, stacks with other exemptions, and runs from the year after voter approval through December 31, 2039.
• Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the House and Senate under the Georgia Constitution's local tax law provisions.
• Section 4 requires a countywide referendum on the November 2026 general election ballot, with the exemption taking effect January 1, 2027 only if a majority vote yes.
• Section 4(b) automatically repeals the entire Act 365 days after the election if voters reject it or if no proper election is held.
• Section 4(c) allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.

1. 2026-06-20House Second Readers (Cámara de Representantes)
2. 2026-06-18House First Readers (Cámara de Representantes)
3. 2026-06-17House Hopper (Cámara de Representantes)

• Scott Hilton (R, HD-048)Patrocinador principal
• Chuck Efstration (R, HD-104)
• Sandy Donatucci (R, HD-105)

• property taxes
• homestead exemption
• Gwinnett County
• local sales tax
• county referendum