25 LC 50 0982
House Bill 52
By: Representatives Rice of the 139
th
, O’Steen of the 169
th
, Reeves of the 99
th
, Cannon of the
172
nd
, and Bonner of the 73
rd
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 extend a homestead exemption for unremarried surviving spouses or minor children of4
a disabled veteran to include any future homestead; to clarify language; to provide for related5
matters; to provide for compliance with constitutional requirements; to provide for a6
referendum, effective dates, and automatic repeal; to provide for applicability; to repeal7
conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead11
exemption by qualified disabled veteran, filing requirements, periodic substantiation of12
eligibility, persons eligible without application, and retroactive award, is amended by13
revising subsections (b) and (d) and paragraph (1) of subsection (g) and repealing subsection14
(b.1) as follows:15
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"(b)(1) Each Any disabled veteran as defined in any paragraph of subsection (a) of this16
Code section who is a citizen and resident of Georgia is granted an exemption of the17
greater of $32,500.00 or the maximum amount which may be granted to a disabled18
veteran under Section 2102 of Title 38 of the United States Code, as amended, on his or19
her homestead which such veteran owns and actually occupies as a residence and20
homestead, such exemption being from all ad valorem taxation for state, county,21
municipal, and school purposes. As of January 1, 2004, the maximum amount which22
may be granted to a disabled veteran under the above-stated federal law is $50,000.00. 23
The value of all property in excess of the exempted amount cited above shall remain24
subject to taxation.25
(2) The unremarried surviving spouse or minor children of any such disabled veteran as26
defined in this Code section entitled to an exemption pursuant to paragraph (1) of this27
subsection shall also be entitled to an exemption of the greater of $32,500.00 or the28
maximum amount which may be granted to a disabled veteran under Section 2102 of29
Title 38 of the United States Code, as amended, on the a homestead so long as the30
unremarried surviving spouse or minor children continue actually to own and occupy the31
such home as a residence and homestead, such exemption being from all ad valorem32
taxation for state, county, municipal, and school purposes. As of January 1, 2004, the33
maximum amount which may be granted to the unremarried surviving spouse or minor34
children of any such disabled veteran under the above-stated federal law is $50,000.00.35
(3) The value of all property in excess of such an exemption granted to such unremarried36
surviving spouse or minor children pursuant to this Code section shall remain subject to37
taxation.38
(4) In no event shall more than one person be allowed a homestead exemption under this39
Code section on the basis of any one disabled veteran."40
"(d)(1) Each disabled veteran shall file for the exemption only once in the county of his41
or her residence. Once filed, the exemption shall automatically be renewed from year to42
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year, except as provided in subsection (e) of this Code section. Such exemption shall be
43
extended to the
such disabled veteran's unremarried surviving spouse or minor children44
at the time of his on the death of such disabled veteran so long as they such unremarried45
surviving spouse or minor children continue to own and occupy the home as a residence46
and homestead. In the event If a disabled veteran who would otherwise be is entitled to47
the an exemption pursuant to this Code section dies or becomes incapacitated to the48
extent that he or she and cannot personally file for such exemption, the such disabled49
veteran's spouse, the unremarried surviving spouse, or the minor children at the time of50
the disabled veteran's death may file for the exemption, and such exemption may shall51
be granted as if the disabled veteran had made personal application therefor.52
(2) If the unremarried surviving spouse or minor children, who are entitled to the53
exemption granted under paragraph (2) of subsection (b) of this Code section, own and54
occupy a new homestead, such unremarried surviving spouse or minor children shall file55
for the exemption in the county containing the new homestead. Once filed, the56
exemption shall be renewed from year to year automatically, except as provided in57
subsection (e) of this Code section."58
"(g)(1) If a disabled veteran receives a final determination of disability from the United59
States Department of Veterans Affairs containing a retroactive period of eligibility, such60
disabled veteran or his or her surviving unremarried spouse or minor children shall be61
entitled to a refund of the ad valorem taxes paid during such period in the amount that he62
or she or his or her surviving unremarried spouse or minor children would have otherwise63
been exempt from such taxes paying pursuant to this Code section, provided that the64
refund shall only be for the three tax years preceding his or her or his or her surviving65
unremarried spouse's or minor children's application for the homestead exemption66
permitted by this Code section."67
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SECTION 2.
68
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the69
Constitution of the State of Georgia, this Act shall not become law unless it receives the70
requisite two-thirds' majority vote in both the Senate and the House of Representatives.71
SECTION 3.72
The Secretary of State shall call and conduct an election as provided in this section for the73
purpose of submitting this Act to the electors of the entire state for approval or rejection. The74
Secretary of State shall conduct such election on the Tuesday after the first Monday in75
November, 2026, and shall issue the call and conduct such election as provided by general76
law. The Secretary of State shall cause the date and purpose of the election to be published77
once a week for two weeks immediately preceding the date thereof in the official organ of78
each county in the state. The ballot shall have written or printed thereon the words:79
"( ) YES80
( ) NO81
Do you approve the Act that extends a homestead exemption for qualified
disabled veterans to their surviving spouses or minor children?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
82
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on83
such question are for approval of the Act, Section 1 of this Act shall become of full force and84
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted85
as provided in this section, Section 1 of this Act shall not become effective and this Act shall86
be automatically repealed on the first day of January immediately following such election87
date. It shall be the duty of each county election superintendent to certify the results thereof88
to the Secretary of State.89
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SECTION 4.
90
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon91
its approval by the Governor or upon its becoming law without such approval and shall be92
applicable to all taxable years beginning on or after January 1, 2027.93
SECTION 5.94
All laws and parts of laws in conflict with this Act are repealed.95
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