GA HB540

Expands an existing $2,000.00 homestead exemption from Gwinnett County school district ad valorem taxes to include disabled veterans and all employees of Gwinnett County School District and Buford City School District

Eligible "public service employees" also include firefighters, paramedics, peace officers, hospital employees/staff in Gwinnett County, and members of the U.S. armed forces (including reserves, National Guard, and Coast Guard)

Requires a two-thirds majority vote in both the Senate and House of Representatives to become law per Georgia constitutional requirements

Requires voter approval through a referendum during the 2026 general primary election; if approved by majority vote, the exemption takes effect January 1, 2027

Automatically repeals 365 days after the scheduled election date if voters reject the measure or if the election is not conducted as required