HB1065: HB1065 West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill would let older homeowners in the City of West Point (in Troup and Harris Counties) exempt $100,000 of their home's assessed value from the city's municipal property taxes. To qualify, a resident must be 65 or older and have income, combined with a spouse living in the home, of no more than $50,000 for the prior year. The exemption applies only to city taxes for municipal purposes, not to state, county, or school taxes. Residents would have to apply with the city government to prove their age and income, and the exemption would renew automatically each year as long as they keep living in the home and remain eligible. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and then approval by City of West Point voters in a November 2026 referendum. If approved, it starts January 1, 2027; if rejected or no election is held, the whole Act repeals itself a year after the election date.

• Creates a new homestead exemption of $100,000 of assessed value from City of West Point municipal property taxes for qualifying senior residents.
• Limits eligibility to residents 65 or older whose household income (including a co-residing spouse) does not exceed $50,000 for the prior year.
• Requires residents to apply to the city government with proof of age and income, after which the exemption renews automatically each year.
• Limits the exemption to city municipal taxes only, leaving state, county, and school district property taxes unaffected.
• Requires a two-thirds vote in the General Assembly and a citywide referendum in November 2026 before the exemption can take effect.
• Sets an automatic repeal of the entire Act if voters reject it or the election is not held as required.

Senior homeowners in the City of West Point who are 65 or older and meet the income limit, the city government which must process applications, and City of West Point voters, who will decide the exemption's fate in a November 2026 referendum.

If approved by voters, qualifying senior homeowners in West Point would see a significant reduction in their city property tax bill starting in 2027, while the city would collect less municipal tax revenue from those residents' homes.

• Section 1 defines key terms like 'homestead,' 'income,' and 'senior citizen' and sets the $100,000 exemption amount and $50,000 income cap.
• Section 1(c) and (d) require an application process with automatic annual renewal, and require notifying the city if a person later becomes ineligible.
• Section 1(e) clarifies the exemption applies only to municipal taxes, not state, county, or school taxes, and stacks with other existing exemptions.
• Section 1(f) sets the exemption's start date as taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both chambers of the General Assembly under the state constitution.
• Section 3 requires a citywide referendum on the November 2026 ballot, with automatic repeal of the Act if voters reject it or the election isn't properly held.
• Section 4 sets the general effective date as upon the Governor's approval, 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
• senior citizens
• West Point Georgia
• local referendum