GA HB1067

Grants City of West Point residents a $10,000.00 homestead exemption from municipal ad valorem taxes, applicable to homesteads of up to five contiguous acres

Requires residents to file an initial application with the city governing authority; exemption automatically renews annually as long as the property remains the owner's homestead

Exemption is in addition to any other existing homestead exemptions and does not affect state, county, or school district ad valorem taxes

Requires voter approval via referendum on the Tuesday following the first Monday in November 2026; if approved by majority vote, takes effect January 1, 2027

Requires two-thirds majority approval in both the Georgia Senate and House of Representatives to become law