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Read. Follow. Verify.Georgia House Bill 89EX Provides a LHOST-Funded Homestead Exemption from City of West Point Ad Valorem Taxes
Last action · June 23, 2026: House First ReadersSponsors: Vance Smith and 2 others
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What This Bill Would Do
House Bill 89EX proposes a homestead exemption from City of West Point funded by a new Local Homestead Option Sales Tax (), subject to voter approval in a November 2026 referendum. If approved by voters and the General Assembly, the exemption would take effect on January 1, 2027, and remain in place through December 31, 2039.
Eligible homeowners within the City of West Point could have their city property tax bills completely offset by revenues generated from a new local sales tax, pending a successful referendum.
- Local Homestead Option Sales Taxes (LHOST) in Georgia allow local governments to use sales tax revenues to provide homestead property tax exemptions, subject to local referendum approval. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Homestead property owners in West Point
They may receive a full exemption from city ad valorem taxes on their homestead property if the referendum passes.
City of West Point governing authority
Must administer application forms, pay for election expenses, and alter ad valorem tax collections if the referendum is approved.
Key Facts
- Grants each resident of the special district a homestead exemption from city ad valorem taxes equal to the assessed value determined annually by net proceeds of a new LHOST.
- Requires a referendum to be conducted by the city election superintendent on the Tuesday following the first Monday in November, 2026.
- Provides that if approved by more than half of the voters, Section 1 becomes effective on January 1, 2027, and remains in effect until December 31, 2039.
- Automatically renews the exemption from year to year for homeowners who continue to occupy the residence and remain eligible.
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- Stipulates that persons who previously applied for another homestead exemption and remain eligible do not need to file a new application.
- Mandates that if the election superintendent fails to conduct the election, any city elector may apply for a writ of mandamus to compel performance.
- Requires a two-thirds' majority vote in both the Senate and the House of Representatives to become law, pursuant to the Georgia Constitution.
Frequently Asked Questions
What does the homestead exemption cover?
Do homeowners need to reapply for the exemption every year?
When will the referendum take place?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
2 actions- Jun 23, 2026HouseIntroducedHouse First Readers
- Jun 22, 2026HouseIntroducedHouse Hopper
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Local Property Tax Relief Tied to Sales Tax
The legislation implements a mechanism to shift property tax burdens onto sales tax collections via a voter-approved LHOST district.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy30Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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