HB 1067: West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill would let homeowners in the City of West Point exclude $10,000 of their home's assessed value from the city's municipal property taxes. Homeowners would have to apply once with the city to claim the exemption, and it would renew automatically each year as long as they keep living there and stay eligible. The exemption would not reduce state taxes, county taxes, or school district taxes, and it would stack on top of any other homestead exemption already available for city taxes. Because this changes property tax law, the Georgia Constitution requires a two-thirds vote in both the House and Senate, which the bill notes it must receive to take effect. It also requires local voters to approve it in a referendum on the November 2026 general election ballot. If voters approve it, the exemption starts for tax years beginning January 1, 2027. If voters reject it or the election isn't held properly, the whole law is automatically repealed.

• Creates a $10,000 homestead exemption against City of West Point municipal property taxes for qualifying homeowners.
• Requires homeowners to file a one-time application with the city, after which the exemption renews automatically each year.
• Limits the exemption to homesteads as defined under Georgia law, including up to five contiguous acres of property.
• Excludes state, county, and school district property taxes from the exemption, applying it only to city municipal taxes.
• Requires a November 2026 referendum of City of West Point voters before the exemption can take effect.
• Automatically repeals the entire law if voters reject it or if the required election is not properly held.

Homeowners who live in the City of West Point and claim a homestead there, the City of West Point government which must administer applications and fund the election, and voters in Troup and Harris Counties who will decide the referendum's outcome.

If approved by voters, eligible West Point homeowners would pay municipal property taxes on $10,000 less of their home's value starting in 2027, lowering their city tax bills. The change would not affect their school or county tax bills, and the city would need to run an election to make it happen.

• Section 1 defines the exemption, sets it at $10,000 of assessed home value, and applies Georgia's standard homestead definition (O.C.G.A. § 48-5-40) with a five-acre cap.
• Section 1(c) and (d) require an initial application to the city, with automatic renewal in future years and a duty to report if someone becomes ineligible.
• Section 1(e) clarifies the exemption applies only to city municipal taxes, not state, county, or school taxes, and stacks with other city exemptions.
• Section 1(f) sets the exemption's start date as tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers under the Georgia Constitution's tax provisions.
• Section 3 requires a November 2026 referendum in West Point, specifies the ballot language, and sets automatic repeal if voters reject it or the election is not properly conducted.
• Section 4 makes the Act effective upon the Governor's approval, except for the referendum timing set in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 535
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-02-24Senate Passed/Adopted (Senate)
6. 2026-02-24Senate Committee Favorably Reported (Senate)
7. 2026-02-17Senate Read and Referred (Senate)
8. 2026-02-12House Passed/Adopted (House)

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

1. PassedHouse voteFebruary 12, 2026

   156 yea, 0 nay (11 not voting, 8 absent)

   Local Calendar : House Vote #506

2. PassedSenate voteFebruary 24, 2026

   53 yea, 0 nay (1 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #571

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