HB 89: West Point, City of; ad valorem tax; provide homestead exemption

This bill would create a homestead exemption, a break on property taxes for a primary home, from City of West Point property taxes. The exemption amount would not be fixed; instead it would be set each year based on how much money a new special local sales tax (called a Local Homestead Option Sales Tax, or LHOST) collects within a special tax district covering all of Troup County. The more the sales tax raises, the bigger the property tax break homeowners get. Homeowners would need to apply once with the city's tax official, and the exemption would then renew automatically each year as long as they still qualify. The exemption would stack on top of any other homestead exemptions they already have. Because it involves a local tax change, the bill needs a two-thirds vote in the General Assembly and must also be approved by West Point voters in a November 2026 referendum. If approved, it would apply starting in 2027 and run through the end of 2039; if rejected or if the election is not held, the bill would automatically repeal itself about a year after the election date.

• Creates a homestead exemption from City of West Point property taxes equal to the assessed value covered by proceeds of a new local sales tax within the Troup County special district.
• Requires an initial application for the exemption but makes it automatically renew each year as long as the homeowner remains eligible.
• Makes the exemption additional to, not a replacement for, any other homestead exemption the homeowner already receives.
• Requires a countywide referendum in November 2026 before the exemption can take effect, and sets it to expire automatically on December 31, 2039.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly held.
• Requires a two-thirds vote in both the House and Senate before the bill can become law, per the Georgia Constitution.

Homeowners with a primary residence (homestead) inside West Point who live within the special tax district covering Troup County; the City of West Point's tax officials and election superintendent, who must administer the exemption and run the referendum; and local voters, who must approve the measure.

If approved by voters, eligible West Point homeowners would see their city property tax bill reduced each year by an amount tied to how much a new 1 percent sales tax raises, shifting some of the city's tax burden from property owners toward sales tax collections through 2039.

• Section 1 defines key terms, including 'homestead property,' 'LHOST,' and the 'special district' as conterminous with Troup County, and grants the exemption in an amount tied annually to LHOST proceeds.
• Section 1(c)-(d) sets application rules: homeowners must apply once, but the exemption then renews automatically each year without reapplication.
• Section 1(e) limits the exemption to city taxes on property within the special district and makes it additional to other existing homestead exemptions, running from 2027 through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both legislative chambers for the bill to become law, as required by the Georgia Constitution.
• Section 4 requires a referendum on the Tuesday after the first Monday in November 2026, with specific ballot language, and says the law only takes effect if a majority vote yes.
• Section 4(b) provides that if voters reject the measure or the election is not properly conducted, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows any local elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.

1. 2026-06-23House First Readers (Cámara de Representantes)
2. 2026-06-22House Hopper (Cámara de Representantes)

• Vance Smith (R, HD-138)Patrocinador principal
• David Huddleston (R, HD-072)
• David Jenkins (R, HD-136)

• property taxes
• homestead exemption
• West Point
• Troup County
• local sales tax