New Exemption for Certain Public Service Employees

The new homestead exemption for Certain Public Service Employees was created by House Bill 748. The exemption is effective January 1, 2025, and it applies to the 2025 property tax bill and future years

 

THE FACTS

 

What is the new exemption? 

House Bill 748 created a new local Gwinnett homestead exemption for residents who are certain public service employees on January 1 of each year. The bill was passed by the Georgia legislature in 2023 and approved by Gwinnett voters in May 2024.  It becomes effective January 1, 2025. 

 

How much can I save with this exemption?  

The Public Service Employees homestead exemption provides $2,000 off the assessed value of your property for Gwinnett County school district ad valorem taxes. Based on 2024 millage rates, the tax savings is estimated to be about $38.20. The actual savings will depend on the 2025 millage rates that are not yet determined.

 

Who qualifies for the exemption?

Gwinnett County residents who own and occupy their home as a primary residence and hold one of the following positions on January 1 of each tax year:

  • Firefighter, paramedic, certified peace officer, or other law enforcement officer employed by the government of the United States or any department, agency, authority, or bureau thereof or by the State of Georgia or any county, municipality, special district, county or independent school system, or other political subdivision.
  • Teacher, paraprofessional, or administrator (as defined by the school district) employed by the Gwinnett County School District or Buford City School District.
  • Person employed by or holding staff privileges at a hospital located within Gwinnett County.
    • Piedmont Eastside Hospital
    • Northside Hospital Gwinnett (LV)
    • Northside Hospital Duluth
  • Active-duty member of the armed forces of the United States, including any reserve or National Guard components and the United States Coast Guard.

I already have a homestead exemption. Can I get this exemption too?

Yes, this exemption is in addition to your regular homestead exemption and the Value Offset Exemption.

 

Do I need to apply for this new exemption?

Yes, you must apply for this exemption.  

 

When is the application deadline?

The deadline to apply for 2025 is April 1, 2025

 

How do I apply? 

You can apply online here

 

What do I need to provide with my application?

A letter from your employer indicating you are an eligible public service employee, or an equivalent document that allows us to make a determination.  Please follow the guidance provided by your employer.   

 

Are all government or school system employees eligible? 

No. The letter provided with your application must indicate that you hold an eligible position. The eligible positions are specifically defined in HB 748. Applications are reviewed to determine eligibility.

 

When will I see the savings on my property tax bill? 

The savings will be on the 2025 tax bill and subsequent years.

 

Can this be applied to my 2024 tax bill?

No, the exemption is effective on January 1, 2025. Tax bills for 2024 are based on the property value on January 1, 2024. 

 

My spouse and I are both public service employees as defined by HB 748. Will we both get this exemption or savings on our home?

No. The exemption applies to the home and not the individual. There is one public service employee exemption per an owner-occupied home.  

 

I am an eligible employee, but the deed is not in my name, do I qualify?  

The eligible employee must be an owner on the deed to qualify.  

 

Do I need to reapply each year? 

No. Once you are approved for the exemption, it automatically renews each year. However, you are required to notify the Gwinnett County Tax Commissioner’s office if your eligibility for the exemption changes. 

 

 

Updated 9/5/2024