Norcross, City of; ad valorem tax; raise homestead exemption amounts

Bigger property tax breaks for Norcross homeowners

The law raises Norcross's city property tax exemption from $9,000 to $45,000 for residents who own and occupy their home. For qualifying homeowners age 65 or older, the exemption rises from $18,000 to $90,000. Value above the applicable exemption remains taxable, and the exemption excludes city taxes paying interest on retired bond debt. Actual savings depend on the city tax rate. These increases apply beginning January 1, 2026, only with approval by more than half of votes cast in the required referendum. The law sets that election for November 4, 2025. The municipal election superintendent must publish the election notice weekly for two weeks in the official county newspaper. The city pays election costs, and the superintendent must certify results to Georgia's Secretary of State. Without voter approval, or without the election being conducted as required, the increases do not take effect. The act then automatically repeals itself on the 365th calendar day after the election date. Voters can seek a court order to compel the superintendent to comply. Courts must provide appropriate relief, which can include ordering an election on the required date or next available special-election date.