24 LC 44 2478
House Bill 871
By: Representatives Pirkle of the 169
th
, Bonner of the 73
rd
, Corbett of the 174
th
, Reeves of
the 99
th
, and Cannon of the 172
nd
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to
1
homestead exemption by qualified disabled veteran, filing requirements, periodic2
substantiation of eligibility, persons eligible without application, and retroactive award, so3
as to clarify the applicability of such homestead exemption to spouses and minor children;4
to provide for related matters; to provide for an effective date; to provide for applicability;5
to repeal conflicting laws; and for other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead9
exemption by qualified disabled veteran, filing requirements, periodic substantiation of10
eligibility, persons eligible without application, and retroactive award, is amended by11
revising subsections (b), (b.1), and (d) as follows:12
"(b) Any disabled veteran as defined in any paragraph of subsection (a) of this Code13
section who is a citizen and resident of Georgia is granted an exemption of the greater of14
$32,500.00 or the maximum amount which may be granted to a disabled veteran under15
Section 2102 of Title 38 of the United States Code, as amended, on his or her homestead16
H. B. 871
- 1 - 24 LC 44 2478
which such veteran owns and actually occupies as a residence and homestead, such
17
exemption being from all ad valorem taxation for state, county, municipal, and school18
purposes. As of January 1, 2004, the maximum amount which may be granted to a19
disabled veteran under the above-stated federal law is $50,000.00. The value of all20
property in excess of the exempted amount cited above shall remain subject to taxation. 21
The unremarried surviving spouse or minor children of any such disabled veteran as22
defined in this Code section shall also be entitled to an exemption of the greater of23
$32,500.00 or the maximum amount which may be granted to a disabled veteran under24
Section 2102 of Title 38 of the United States Code, as amended, on the
a homestead so25
long as the unremarried surviving spouse or minor children continue actually to occupy the26
a home as a residence and homestead, such exemption being from all ad valorem taxation27
for state, county, municipal, and school purposes. As of January 1, 2004, the maximum28
amount which may be granted to the unremarried surviving spouse or minor children of29
any such disabled veteran under the above-stated federal law is $50,000.00. The value of30
all property in excess of such exemption granted to such unremarried surviving spouse or31
minor children shall remain subject to taxation.32
(b.1) The unremarried surviving spouse or minor children of any disabled veteran shall33
also be entitled to an exemption of the greater of $32,500.00 or the maximum amount on34
a homestead, or any subsequent homestead within the same county this state, where such35
spouse or minor children continue to occupy the a home as a residence and homestead,36
such exemption being from ad valorem taxation for state, county, municipal, and school37
purposes."38
"(d) Each disabled veteran shall file for the exemption only once in the county of his or her39
residence. Once filed, the exemption shall automatically be renewed from year to year,40
except as provided in subsection (e) of this Code section. Upon and after the disabled41
veteran’s death, such Such exemption shall be extended to the unremarried surviving42
spouse or minor children at the time of his death so long as they continue to occupy the a43
H. B. 871
- 2 - 24 LC 44 2478
home as a residence and homestead. In the event a disabled veteran who would otherwise
44
be entitled to the exemption dies or becomes incapacitated to the extent that he or she45
cannot personally file for such exemption, the spouse, the unremarried surviving spouse,46
or the minor children at the time of the disabled veteran's death
may file for the exemption47
and such exemption may be granted as if the disabled veteran had made personal48
application therefor."49
SECTION 2.50
This Act shall become effective upon its approval by the Governor or upon its becoming law51
without such approval and shall be applicable to all taxable years beginning on or after52
January 1, 2025.53
SECTION 3.54
All laws and parts of laws in conflict with this Act are repealed.55
H. B. 871
- 3 -