GA HB1524

Gwinnett County school district residents aged 65-69 would receive a 50% homestead exemption from school district ad valorem taxes for educational purposes

Residents aged 70 and older would receive a 100% exemption from school district ad valorem taxes on their homestead

Eligibility requires owning and occupying the property and having received a homestead exemption in the district for five of the last six years; homestead limited to five contiguous acres

Requires voter approval through a referendum on the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved

Replaces other senior citizen school tax exemptions but applies in addition to non-senior homestead exemptions; does not affect state, county, or municipal ad valorem taxes