HB 1065: West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption

Currently, City of West Point homeowners age 65 and older do not have a specific municipal property tax exemption tied to income. This bill would create one: seniors whose Georgia taxable income (combined with a spouse living in the home) does not exceed $50,000 could exempt $100,000 of their homestead's assessed value from the city's property taxes for municipal purposes, which include taxes used to pay off city bonds. The exemption applies only to city taxes, not state, county, or school taxes, and stacks on top of any other homestead exemption already available. Because it changes local tax law, the bill needs a two-thirds vote in both the House and Senate, and then must be approved by West Point voters in a referendum set for November 2026. If approved, the exemption starts with the 2027 tax year. If voters reject it or the election is not held as required, the whole Act repeals itself automatically about a year after the election date.

• Creates a $100,000 homestead exemption from City of West Point municipal property taxes for residents 65 or older whose income (with a co-resident spouse) is $50,000 or less.
• Requires eligible homeowners to file an application with the city to claim the exemption, after which it renews automatically each year without reapplication.
• Requires homeowners to notify the city if they become ineligible for the exemption, such as if income rises above the limit.
• Excludes the exemption from applying to state, county, or school district property taxes, limiting its effect to city taxes only.
• Requires a two-thirds supermajority vote in the General Assembly and voter approval in a November 2026 referendum before it can take effect.
• Sets an automatic repeal of the entire Act if voters reject it or if the required election is not properly held.

Senior homeowners age 65 or older living in the City of West Point whose household income is $50,000 or less; the city government, which must administer applications and hold the referendum; and local election officials in Troup and Harris Counties responsible for conducting and publicizing the vote.

If approved by both the legislature and West Point voters, qualifying seniors would see a significant reduction in their city property tax bill starting in 2027, since $100,000 of their home's assessed value would no longer be taxed for municipal purposes, though other property taxes would be unaffected.

• Section 1 defines key terms and grants the $100,000 homestead exemption from city ad valorem taxes for municipal purposes to qualifying senior citizens, effective for taxable years beginning January 1, 2027.
• Section 1 limits the exemption to homesteads (as defined in O.C.G.A. 48-5-40) of up to five contiguous acres and requires income to be calculated using Georgia taxable net income under O.C.G.A. Title 48, Chapter 7.
• Section 1 requires an initial application to the city, after which the exemption renews automatically unless the person notifies the city of ineligibility.
• Section 1 states the exemption does not apply to state, county, or school district property taxes and applies in addition to other existing homestead exemptions.
• Section 2 requires the Act to receive a two-thirds majority vote in both chambers of the General Assembly to comply with the Georgia Constitution.
• Section 3 requires a November 2026 referendum in West Point, with the exemption taking effect January 1, 2027 if approved, and automatic repeal of the Act 365 days after the election if rejected or not held.
• Section 4 sets the Act's effective date as upon the Governor's approval or becoming law without signature, except for the referendum provisions.

1. 2026-02-02House Second Readers (House)
2. 2026-01-29House First Readers (House)
3. 2026-01-28House Hopper (House)

• Vance Smith (R, HD-138)Primary sponsor
• Carmen Rice (R, HD-139)
• Debbie Buckner (D, HD-137)
• David Huddleston (R, HD-072)
• David Jenkins (R, HD-136)

• property taxes
• homestead exemption
• West Point Georgia
• senior citizens
• local referendum