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House Bill 772 (AS PASSED HOUSE AND SENATE)
By: Representatives Romman of the 97
th
, Beckles of the 96
th
, and Lim of the 98
th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to increase the homestead exemption from city ad valorem taxes for
1
residents of the City of Norcross who own and occupy their residences; to increase the2
homestead exemption from city ad valorem taxes for residents of the City of Norcross who3
are 62 years of age or older and who own and occupy their residences, approved March 20,4
1990 (Ga. L. 1990, p. 3941), so as to raise the exemption amounts; to provide for compliance5
with constitutional requirements; to provide for a referendum, effective dates, automatic6
repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act to increase the homestead exemption from city ad valorem taxes for residents of the11
City of Norcross who own and occupy their residences; to increase the homestead exemption12
from city ad valorem taxes for residents of the City of Norcross who are 62 years of age or13
older and who own and occupy their residences, approved March 20, 1990 (Ga. L. 1990,14
p. 3941), is amended by revising Section 2 follows:15
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"Section 2. (a) Each resident of the City of Norcross is granted a homestead exemption from
16
all ad valorem taxes levied by the city, except taxes to pay interest on the retired bonded17
indebtedness, in the amount of $45,000.00 of the value of the homestead owned and18
occupied by said resident within the City of Norcross. The value of the homestead in excess19
of the exempted amount shall remain subject to taxation.20
(b) Each resident of the city who is 65 years of age or older is granted a homestead21
exemption from all ad valorem taxes levied by the city in the amount of $90,000.00 of the22
value of the homestead owned and occupied by said resident within the city. The value of23
the homestead in excess of the exempted amount shall remain subject to taxation.24
(c) The increased homestead exemptions provided in this Act shall apply to all taxable years25
beginning after December 31, 2025."26
SECTION 2.27
In accordance with the requirements of Article VII, Section II of the Constitution of the State28
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority29
vote in both the Senate and the House of Representatives.30
SECTION 3.31
The municipal election superintendent of the City of Norcross shall call and conduct an32
election as provided in this section for the purpose of submitting this Act to the electors of33
the City of Norcross for approval or rejection. The municipal election superintendent shall34
conduct such election on the Tuesday after the first Monday in November, 2025, and shall35
issue the call and conduct that election as provided by general law. The municipal election36
superintendent shall cause the date and purpose of the election to be published once a week37
for two weeks immediately preceding the date thereof in the official organ of Gwinnett38
County. The ballot shall have written or printed thereon the words:39
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"( ) YES
40
41
( ) NO42
43
44
45
Shall the Act be approved which raises the homestead exemption from City
of Norcross ad valorem taxes for municipal purposes for residents who own
and occupy their residences of that city from $9,000.00 to $45,000.00 and
raises the homestead exemption from ad valorem taxes for municipal
purposes for residents of that city who are 65 years of age or older and who
own and occupy their residences from $18,000.00 to $90,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
46
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on47
such question are for approval of the Act, Section 1 of this Act shall become of full force and48
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted49
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall50
be automatically repealed on the 365th calendar day following the election date provided for51
in this section. The expense of such election shall be borne by the City of Norcross. It shall52
be the municipal election superintendent's duty to certify the result thereof to the Secretary53
of State. The provisions of this section shall be mandatory upon the municipal election54
superintendent and are not intended as directory. If the municipal election superintendent55
fails or refuses to comply with this section, any elector of the City of Norcross may apply for56
a writ of mandamus to compel the municipal election superintendent to perform his or her57
duties under this section. If the court finds that the municipal election superintendent has not58
complied with this section, the court shall fashion appropriate relief requiring the municipal59
election superintendent to call and conduct such election on the date required by this section60
or on the next date authorized for special elections as provided for in Code Section 21-2-54061
of the O.C.G.A.62
SECTION 4.63
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon64
its approval by the Governor or upon its becoming law without such approval.65
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SECTION 5.
66
All laws and parts of laws in conflict with this Act are repealed. 67
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