HB1067: HB1067 West Point, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill creates a new homestead exemption for residents of the City of West Point, reducing the assessed value of their primary home by $10,000 before city ad valorem (property) taxes for municipal purposes are calculated. Homestead is defined using the standard state definition (O.C.G.A. section 48-5-40), including up to five acres of adjoining land. Homeowners must apply once with the city to receive the exemption, and it renews automatically each year as long as they still live there and remain eligible. The exemption applies only to city taxes for municipal purposes, not to state taxes, county taxes, or school district taxes. It would take effect for tax years starting January 1, 2027, but only if West Point voters approve it in a referendum set for November 2026. Because it changes property tax law, the bill also needed a two thirds vote in both chambers of the Georgia General Assembly to pass.

• Creates a $10,000 homestead exemption against City of West Point property taxes for municipal purposes, reducing the taxable value of a qualifying home by that amount.
• Requires homeowners to file a one-time application with the city government to claim the exemption, after which it renews automatically each year.
• Limits the exemption to city municipal taxes only, excluding state, county, and school district property taxes.
• Sends the measure to West Point voters in a November 2026 referendum, making the exemption effective only if approved.
• Sets an automatic repeal of the entire Act if voters reject it or if the election is not properly held.

Homeowners in the City of West Point who occupy their property as a primary residence (homestead), the West Point city government which must process applications and run the referendum, and the municipal election superintendent responsible for conducting the November 2026 vote.

If approved by voters, qualifying West Point homeowners would pay city property taxes on $10,000 less of their home's assessed value starting in 2027, lowering their municipal tax bills, while county, school, and state taxes would stay unaffected by this change.

• Section 1 defines 'ad valorem taxes for municipal purposes' and 'homestead' and grants a $10,000 homestead exemption from City of West Point taxes for municipal purposes.
• Section 1(c) and (d) require an initial application to the city, with automatic renewal in future years as long as eligibility continues.
• Section 1(e) clarifies the exemption applies only to city municipal taxes and stacks on top of, rather than replacing, any other applicable homestead exemption.
• 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 chambers of the General Assembly for the Act to become law, per the Georgia Constitution.
• Section 3 requires a November 2026 referendum in West Point; if voters approve, the exemption takes effect January 1, 2027, otherwise the Act is automatically repealed.
• Section 4 sets the Act's general effective date as the Governor's approval, apart from the referendum provisions.

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
• local referendum
• municipal taxes