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HB 761

Lilburn, City of; ad valorem tax; provide additional homestead exemption

2025-2026 Regular Session Introduced by Jasmine Clark and 2 co-sponsors

Lilburn, Georgia gains authority to provide additional property tax exemptions for homeowners beyond state minimums, effective immediately upon governor signature May 2025.

Effective Date
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WeVote Research Nonpartisan
Bill Summary · HB 761

Legislative bill overview

HB 761 authorizes the City of Lilburn, Georgia to provide an additional homestead property tax exemption beyond the state-mandated exemption. This local bill allows Lilburn's governing body to reduce ad valorem (property value-based) tax obligations for homeowners who meet eligibility requirements. The measure became effective upon the Governor's signature on May 13, 2025.

Why is this important

Homestead exemptions directly reduce property tax bills for qualifying homeowners, providing tax relief that can make home ownership more affordable in the municipality. For Lilburn specifically, this tool allows the city to control its own tax revenue and policy priorities while potentially making the community more attractive to residential buyers. However, the exemption also reduces municipal tax revenue, which must be offset through other funding sources or spending adjustments.

Potential points of contention

  • Revenue impact: The city loses property tax revenue from exempted homesteads, requiring either budget cuts or alternative revenue sources (fees, other taxes) to maintain services
  • Equity concerns: Homeowners benefit while renters and non-homestead property owners do not, potentially creating fairness questions about who bears the tax burden
  • Implementation details: The bill's silent on specific exemption amounts, income limits, or eligibility criteria, leaving those decisions to the city council—which could result in narrow or broad application

Compiled from official sources — confirm details with the bill’s official record.

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