Georgia 2023-2024 Regular Session

Georgia House Bill HB871 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		24 LC 50 0702S
2		-	House Bill 871 (COMMITTEE SUBSTITUTE)
3		-	By: Representatives Pirkle of the 169
4		-	th
5		-	, Bonner of the 73
6		-	rd
7		-	, Corbett of the 174
8		-	th
9		-	, Reeves of
10		-	the 99
11		-	th
12		-	, and Cannon of the 172
13		-	nd
14		-
	2	+	The House Committee on Ways and Means offers the following substitute to HB 871:
15	3		A BILL TO BE ENTITLED
16	4		AN ACT
17		-	To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to
18		-	1
	5	+	To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to1
19	6		homestead exemption by qualified disabled veteran, filing requirements, periodic2
20	7		substantiation of eligibility, persons eligible without application, and retroactive award, so3
21	8		as to extend a homestead exemption for unremarried surviving spouses or minor children of4
22	9		a disabled veteran to include any future homestead; to clarify language; to provide for related5
23	10		matters; to provide for compliance with constitutional requirements; to provide for a6
24	11		referendum, effective dates, and automatic repeal; to provide for applicability; to repeal7
25	12		conflicting laws; and for other purposes.8
26	13		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
27	14		SECTION 1.10
28	15		Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead11
29	16		exemption by qualified disabled veteran, filing requirements, periodic substantiation of12
30	17		eligibility, persons eligible without application, and retroactive award, is amended by13
31	18		revising subsections (b) and (d) and paragraph (1) of subsection (g) and repealing subsection14
32	19		(b.1) as follows:15
33	20		H. B. 871 (SUB)
34	21		- 1 - 24 LC 50 0702S
35	22		"(b)(1) Each Any disabled veteran as defined in any paragraph of subsection (a) of this16
36	23		Code section who is a citizen and resident of Georgia is granted an exemption of the17
37	24		greater of $32,500.00 or the maximum amount which may be granted to a disabled18
38	25		veteran under Section 2102 of Title 38 of the United States Code, as amended, on his or19
39	26		her homestead which such veteran owns and actually occupies as a residence and20
40	27		homestead, such exemption being from all ad valorem taxation for state, county,21
41	28		municipal, and school purposes. As of January 1, 2004, the maximum amount which22
42	29		may be granted to a disabled veteran under the above-stated federal law is $50,000.00. 23
43	30		The value of all property in excess of the exempted amount cited above shall remain24
44	31		subject to taxation.25
45	32		(2) The unremarried surviving spouse or minor children of any such disabled veteran as26
46	33		defined in this Code section entitled to an exemption pursuant to paragraph (1) of this27
47	34		subsection shall also be entitled to an exemption of the greater of $32,500.00 or the28
48	35		maximum amount which may be granted to a disabled veteran under Section 2102 of29
49	36		Title 38 of the United States Code, as amended, on the a homestead so long as the30
50	37		unremarried surviving spouse or minor children continue actually to own and occupy the31
51	38		such home as a residence and homestead, such exemption being from all ad valorem32
52	39		taxation for state, county, municipal, and school purposes. As of January 1, 2004, the33
53	40		maximum amount which may be granted to the unremarried surviving spouse or minor34
54	41		children of any such disabled veteran under the above-stated federal law is $50,000.00.35
55	42		(3) The value of all property in excess of such an exemption granted to such unremarried36
56	43		surviving spouse or minor children pursuant to this Code section shall remain subject to37
57	44		taxation.38
58	45		(4) In no event shall more than one person be allowed a homestead exemption under this39
59	46		Code section on the basis of any one disabled veteran."40
60	47		"(d)(1) Each disabled veteran shall file for the exemption only once in the county of his41
61	48		or her residence. Once filed, the exemption shall automatically be renewed from year to42
62	49		H. B. 871 (SUB)
63	50		- 2 - 24 LC 50 0702S
64		-	year, except as provided in subsection (e) of this Code section. Such exemption shall be
65		-	43
66		-	extended to the
67		-	such disabled veteran's unremarried surviving spouse or minor children44
	51	+	year, except as provided in subsection (e) of this Code section. Such exemption shall be43
	52	+	extended to the such disabled veteran's unremarried surviving spouse or minor children44
68	53		at the time of his on the death of such disabled veteran so long as they such unremarried45
69	54		surviving spouse or minor children continue to own and occupy the home as a residence46
70	55		and homestead. In the event If a disabled veteran who would otherwise be is entitled to47
71	56		the an exemption pursuant to this Code section dies or becomes incapacitated to the48
72	57		extent that he or she and cannot personally file for such exemption, the such disabled49
73	58		veteran's spouse, the unremarried surviving spouse, or the minor children at the time of50
74	59		the disabled veteran's death may file for the exemption, and such exemption may shall51
75	60		be granted as if the disabled veteran had made personal application therefor.52
76	61		(2) If the unremarried surviving spouse or minor children, who are entitled to the53
77	62		exemption granted under paragraph (2) of subsection (b) of this Code section, own and54
78	63		occupy a new homestead, such unremarried surviving spouse or minor children shall file55
79	64		for the exemption in the county containing the new homestead. Once filed, the56
80	65		exemption shall be renewed from year to year automatically, except as provided in57
81	66		subsection (e) of this Code section."58
82	67		"(g)(1) If a disabled veteran receives a final determination of disability from the United59
83	68		States Department of Veterans Affairs containing a retroactive period of eligibility, such60
84	69		disabled veteran or his or her surviving unremarried spouse or minor children shall be61
85	70		entitled to a refund of the ad valorem taxes paid during such period in the amount that he62
86	71		or she or his or her surviving unremarried spouse or minor children would have otherwise63
87	72		been exempt from such taxes paying pursuant to this Code section, provided that the64
88	73		refund shall only be for the three tax years preceding his or her or his or her surviving65
89	74		unremarried spouse's or minor children's application for the homestead exemption66
90	75		permitted by this Code section."67
91	76		H. B. 871 (SUB)
92	77		- 3 - 24 LC 50 0702S
93		-	SECTION 2.
94		-	68
	78	+	SECTION 2.68
95	79		In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the69
96	80		Constitution of the State of Georgia, this Act shall not become law unless it receives the70
97	81		requisite two-thirds' majority vote in both the Senate and the House of Representatives.71
98	82		SECTION 3.72
99	83		The Secretary of State shall call and conduct an election as provided in this section for the73
100	84		purpose of submitting this Act to the electors of the entire state for approval or rejection. The74
101	85		Secretary of State shall conduct such election on November 5, 2024, and shall issue the call75
102	86		and conduct such election as provided by general law. The Secretary of State shall cause the76
103	87		date and purpose of the election to be published once a week for two weeks immediately77
104	88		preceding the date thereof in the official organ of each county in the state. The ballot shall78
105	89		have written or printed thereon the words:79
106	90		"( ) YES80
107	91		( ) NO81
108	92		Do you approve the Act that extends a homestead exemption for qualified
109	93		disabled veterans to their surviving spouses or minor children?"
110		-	All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
111		-	82
	94	+	All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring82
112	95		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on83
113	96		such question are for approval of the Act, Section 1 of this Act shall become of full force and84
114	97		effect on January 1, 2025. If the Act is not so approved or if the election is not conducted85
115	98		as provided in this section, Section 1 of this Act shall not become effective and this Act shall86
116	99		be automatically repealed on the first day of January immediately following such election87
117	100		date. It shall be the duty of each county election superintendent to certify the results thereof88
118	101		to the Secretary of State.89
119	102		H. B. 871 (SUB)
120	103		- 4 - 24 LC 50 0702S
121		-	SECTION 4.
122		-	90
	104	+	SECTION 4.90
123	105		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon91
124	106		its approval by the Governor or upon its becoming law without such approval and shall be92
125	107		applicable to all taxable years beginning on or after January 1, 2025.93
126	108		SECTION 5.94
127	109		All laws and parts of laws in conflict with this Act are repealed.95
128	110		H. B. 871 (SUB)
129	111		- 5 -