The Gwinnett County Board of Commissioners has voted to opt out of Georgia’s new Statewide Adjusted Base Year Homestead Exemption (House Bill 581)—choosing instead to maintain the county’s longstanding Value Offset Exemption (VOE).
In place since 2001, Gwinnett’s VOE provides stronger protection for homeowners against rising property taxes. Unlike the new statewide exemption, which adjusts a home’s taxable value annually based on inflation, Gwinnett’s VOE locks in a base year valuation, ensuring that county government property taxes remain stable even as home values climb.
The decision followed three public hearings held earlier this year at the Gwinnett Justice and Administration Center, where commissioners gathered feedback from residents before making their final call.
While the County has made its decision, local cities and school systems will conduct their own public hearings to determine how they’ll proceed regarding the new state exemption.
