---
title: HB 1065. West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1065
cite_as: HB 1065, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1065
md_url: https://georgiacommons.org/bills/2025-2026/hb1065.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1065/text
source_url: https://www.legis.ga.gov/legislation/72516
date: 2026-02-02
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1065.md?full=1
bill_number: HB 1065
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-01-28
last_action: House Second Readers
sponsors:
  - Vance Smith
  - Carmen Rice
  - Debbie Buckner
  - David Huddleston
  - David Jenkins
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1065/2025
upstream_id: 2100543
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - West Point Georgia
  - senior citizens
  - local referendum
---

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

## Text

House Bill 1065
By: Representatives Smith of the 138th, Rice of the 139th, Buckner of the 137th, Huddleston
of the 72nd, and Jenkins of the 136th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of West Point ad valorem taxes for municipal
purposes in the amount of $100,000.00 of the assessed value of the homestead for residents
of that city who are 65 years of age or older and whose income does not exceed $50,000.00;
to provide for definitions; to specify the terms and conditions of the exemption and the
procedures relating thereto; to provide for applicability; to provide for compliance with
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,
mandatory execution of election, and judicial remedies regarding failure to comply; to
provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of West Point, including, but not limited
to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall include not more
than five contiguous acres of homestead property.
(3) "Income" means Georgia taxable net income determined pursuant to Chapter 7 of
Title 48 of the O.C.G.A., as amended, for state income tax purposes.
(4) "Senior citizen" means a person who is 65 years of age or older on or before January
1 of the year in which application for the exemption under subsection (b) of this section
is made.
(b) Each resident of the City of West Point who is a senior citizen is granted an exemption
on such person's homestead from City of West Point ad valorem taxes for municipal purposes
in the amount of $100,000.00 of the assessed value of such homestead. The exemption under
this subsection shall only be granted if such person's income, together with the income of the
spouse who also occupies and resides at such homestead, does not exceed $50,000.00 for the
immediately preceding year. The value of that property in excess of such exempted amount
shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the governing authority
of the City of West Point, or the designee thereof, giving such person's age, income, and such
additional information relative to receiving such exemption as will enable the governing
authority of the City of West Point, or the designee thereof, to make a determination
regarding the initial and continuing eligibility of such person for such exemption. The
governing authority of the City of West Point, or the designee thereof, shall provide
application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies the residence as a homestead. After such person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any such person granted the homestead exemption under subsection (b)
of this section to notify the governing authority of the City of West Point, or the designee
thereof, in the event that such person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The homestead
exemption granted by subsection (b) of this section shall be in addition to and not in lieu of
any other homestead exemption applicable to City of West Point ad valorem taxes for
municipal purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The municipal election superintendent of the City of West Point shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of West Point for approval or rejection. The municipal election superintendent shall
conduct that election on the Tuesday after the first Monday in November, 2026, and shall
issue the call and conduct that election as provided by general law. The municipal election
superintendent shall cause the date and purpose of the election to be published once a week
for two weeks immediately preceding the date thereof in the official organs of Troup and
Harris Counties. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of West Point ad valorem taxes for municipal purposes in the amount of
( ) NO $100,000.00 of the assessed value of the homestead for residents of that city
who are 65 years of age or older and whose income does not exceed
$50,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted as
provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by the City of West Point. It shall
be the municipal election superintendent's duty to certify the result thereof to the Secretary
of State. The provisions of this section shall be mandatory upon the municipal election
superintendent and are not intended as directory. If the municipal election superintendent
fails or refuses to comply with this section, any elector of the City of West Point may apply
for a writ of mandamus to compel the municipal election superintendent to perform his or
her duties under this section. If the court finds that the municipal election superintendent has
not complied with this section, the court shall fashion appropriate relief requiring the
municipal election superintendent to call and conduct such election on the date required by
this section or on the next date authorized for special elections provided for in Code Section
21-2-540 of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A House bill would let City of West Point voters decide on a new $100,000 property tax break for senior residents whose income does not exceed $50,000, starting with a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2026-01-28)
- Last action: House Second Readers (2026-02-02)
- Sponsors: Vance Smith, Carmen Rice, Debbie Buckner, David Huddleston, David Jenkins
- Official page: https://www.legis.ga.gov/legislation/72516

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1065.md?full=1