Gwinnett County; school district ad valorem tax; increase homestead exemption

Larger school tax break for Gwinnett homeowners

The law raises the Gwinnett County school district homestead exemption from $4,000 to $10,000, subject to voter approval. It covers assessed home value, not a $10,000 tax refund. Homeowners must live in the district and own and mainly occupy the home. The exemption covers school taxes for education, but not taxes used to repay bond debt. With approval from more than half of votes cast, the increase starts January 1, 2027, and continues in later years. The law requires a Yes/No vote on the 2026 general primary date. Without approval, or without the required election, the increase never takes effect; the act automatically repeals 365 days after the election date. Gwinnett County pays election costs, and the election superintendent must publish notice weekly for two consecutive weeks before the election. The superintendent must certify results to Georgia's Secretary of State, and courts can order compliance with election duties.