Columbus council votes 7–2 to opt out of Georgia's new floating homestead exemption

Columbus City Council voted 7'to'2 on Feb. 11 to opt out of the statewide "floating" homestead exemption, the council decided after a required third public hearing that included a presentation from the county tax assessor's office and public comment from neighborhood residents.

The measure, adopted by statewide constitutional amendment in November 2024 and implemented in state statute by House Bill 581, creates a second, "floating" homestead value that adjusts annually by an inflation index. Muscogee County tax staff told the council the floating exemption would run alongside the county's existing local frozen homestead, which many residents and local staff said provides a more predictable ceiling for assessed values.

"This is in regards to House Bill 581," Muscogee County chief appraiser Suzanne Weidenhouse told the council in a presentation that reviewed examples showing when the floating option could raise or lower a homeowner's assessed value relative to the local freeze. She said the float would set a base year value equal to 40% of 2024 fair-market value and then adjust year-to-year by a state-determined inflation index. "The opt out period began Jan. 1 and runs through March 1," Weidenhouse said, calling out the filing deadline the council must meet to notify the secretary of state.

Why it mattered: Supporters of opting out told the council the local frozen homestead offers a more stable revenue base for city services and avoids the risk of a drop in property values that would reduce tax revenue during market downturns. Several residents from neighborhoods including Bunker Hill and Chatham Wood spoke during earlier and evening hearings urging council to opt out because they prefer the existing freeze and want to avoid the additional administrative complexity.

Councilor Lehi Davis, reading the constitutional amendment language aloud during the meeting, told colleagues some voters may have misunderstood what they approved on the ballot and urged caution about adopting a state-controlled index without local controls. "Constitutional Amendment 1 provides for a general law statewide homestead exemption that may differentiate among political subdivisions," Davis said, noting the amendment allowed local governments the option to opt out by a specified procedure.

Council action and next steps: After the public hearing, a motion to opt out of the floating homestead passed by voice vote with the counted result recorded as seven in favor and two opposed. The city manager and clerk were instructed to work with the city attorney to file the required resolution and documentation with the Georgia Secretary of State before the March 1 deadline.

What the council and staff said: City Manager Isaiah Hughley and Deputy City Manager Kim Hodge coordinated the hearings and asked the assessor to explain implementation and administrative impacts. Weidenhouse emphasized additional staff work would be required if Muscogee County did not opt out: "There are requirements to compare the two [homesteads] every single year," she said, pointing to added programming and manual comparisons for split parcels and properties that cross taxing districts.

What the vote does not do: Council and staff repeatedly noted that opting out would not remove or reduce the city's existing local frozen homestead protections; it would simply decline the state's floating option. City Attorney Clifton Faye also reminded council that if members wished, a resolution could be adopted at later council meetings as long as the March 1 filing deadline was met.

Ending: The clerk will coordinate the filing with the secretary of state and notify Muscogee County property officials that the city intends to opt out. The school district had additional hearings scheduled and its decision is independent of the council's action; staff warned that mixed decisions among jurisdictions could create more administrative work for assessors.