GA HB539

Increases the homestead exemption from Gwinnett County school district ad valorem taxes from $4,000 to $10,000 of assessed value, a $6,000 increase (though ballot language notes $2,000 increase, reflecting difference in how exemption is calculated)

Applies only to owner-occupied primary residences within the Gwinnett County school district, excluding taxes levied to retire bonded indebtedness

Requires approval by Gwinnett County school district voters in a referendum held during the 2026 general primary election

If approved by voters, the increased exemption takes effect January 1, 2027; if rejected or the election is not held, the Act automatically repeals 365 days after the scheduled election date

Gwinnett County bears all election expenses, and electors may seek a writ of mandamus if the election superintendent fails to conduct the required referendum