---
title: HB 1067. West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1067
cite_as: HB 1067, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1067
md_url: https://georgiacommons.org/bills/2025-2026/hb1067.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1067/text
source_url: https://www.legis.ga.gov/legislation/72518
date: 2026-05-11
status: passed
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: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1067.md?full=1
bill_number: HB 1067
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Vance Smith
  - David Huddleston
  - David Jenkins
  - Debbie Buckner
  - Carmen Rice
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1067/2025
upstream_id: 2100678
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - West Point Georgia
  - local referendum
---

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

## Text

House Bill 1067 (AS PASSED HOUSE AND SENATE)
By: Representatives Smith of the 138th, Huddleston of the 72nd, Jenkins of the 136th, Buckner
of the 137th, and Rice of the 139th
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 $10,000.00 of the assessed value of the homestead for residents
of that city; 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.
(b) Each resident of the City of West Point is granted an exemption on such person's
homestead from City of West Point ad valorem taxes for municipal purposes in the amount
of $10,000.00 of the assessed value of such homestead. 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 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 such residence as a homestead. After a 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 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 Tuesday following 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 $10,000.00 of the assessed value of the homestead for residents of that
city?"
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 first day of January immediately following that election
date. 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.

House Bill 1067 would create a $10,000 homestead exemption from City of West Point municipal property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Vance Smith, David Huddleston, David Jenkins, Debbie Buckner, Carmen Rice
- Official page: https://www.legis.ga.gov/legislation/72518

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1067.md?full=1