25 LC 50 1252S
The Senate Committee on Finance offered the following
substitute to HB 52:
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to1
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 provide for procedures; to clarify5
language; to amend Code Sections 40-2-69 and 48-5-478 of the Official Code of Georgia6
Annotated, relating to license plates for veterans qualifying as totally disabled and7
constitutional exemption from ad valorem taxation for disabled veterans, respectively, so as8
to make conforming changes; to provide for related matters; to provide for compliance with9
constitutional requirements; to provide for a referendum, effective dates, and automatic10
repeal; to provide for applicability; to repeal conflicting laws; and for other purposes.11
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
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PART I13
SECTION 1-1.14
Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead15
exemption by qualified disabled veteran, filing requirements, periodic substantiation of16
eligibility, persons eligible without application, and retroactive award, is amended by17
revising subsections (a), (b), (d), and (e) and paragraph (1) of subsection (g) and repealing18
subsection (b.1) as follows:19
"(a) As used in this Code section, the term:20
(1) 'Disabled disabled veteran' means:21
(1)(A) Any veteran who is a citizen and a resident of this state, who was discharged22
under honorable conditions, and who has been adjudicated by the United States23
Department of Veterans Affairs as having a service related disability that renders such24
veteran as being 100 percent totally disabled or as being less than 100 percent totally25
disabled but is compensated at the 100 percent level due to individual unemployability26
or is entitled to receive a statutory award from the United States Department of27
Veterans Affairs for:28
(A)(i) Loss or permanent loss of use of one or both feet;29
(B)(ii) Loss or permanent loss of use of one or both hands;30
(C)(iii) Loss of sight in one or both eyes; or31
(D)(iv) Permanent impairment of vision of both eyes of the following status: central32
visual acuity of 20/200 or less in the better eye, with corrective glasses, or central33
visual acuity of more than 20/200 if there is a field defect in which the peripheral field34
has contracted to such an extent that the widest diameter of visual field subtends on35
angular distance no greater than 20 degrees in the better eye;36
(2)(B) An American veteran of any war or armed conflict in which any branch of the37
armed forces of the United States engaged, whether under United States command or38
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otherwise, and that he or she is disabled due to the loss or loss of use of both lower39
extremities such as to preclude locomotion without the aid of braces, crutches, canes,40
or a wheelchair; due to blindness in both eyes, having only light perception, together41
with the loss or loss of use of one lower extremity; or due to the loss or loss of use of42
one lower extremity together with residuals of organic disease or injury which so affect43
the functions of balance or propulsion as to preclude locomotion without resort to a44
wheelchair;45
(3)(C) Any disabled veteran who is not entitled to receive benefits from the46
Department of Veterans Affairs but who qualifies otherwise, as provided for by Article47
VII, Section I, Paragraph IV of the Constitution of Georgia of 1976;48
(4)(D) An American veteran of any war or armed conflict who is disabled due to loss49
or loss of use of one lower extremity together with the loss or loss of use of one upper50
extremity which so affects the functions of balance or propulsion as to preclude51
locomotion without the aid of braces, crutches, canes, or a wheelchair; or52
(5)(E) A veteran becoming eligible for assistance in acquiring housing under Section53
2101 of Title 38 of the United States Code as hereafter amended on or after July 1,54
1999.55
(2) 'Minor' means an individual under the age of 18.56
(b)(1) Each Any disabled veteran as defined in any paragraph of subsection (a) of this57
Code section who is a citizen and resident of Georgia is granted an exemption of the58
greater of $32,500.00 or the maximum amount which may be granted to a disabled59
veteran under Section 2102 of Title 38 of the United States Code, as amended, on his or60
her homestead which such veteran owns and actually occupies as a residence and61
homestead, such exemption being from all ad valorem taxation for state, county,62
municipal, and school purposes. As of January 1, 2004, the maximum amount which63
may be granted to a disabled veteran under the above-stated federal law is $50,000.00. 64
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The value of all property in excess of the exempted amount cited above shall remain65
subject to taxation.66
(2) The unremarried surviving spouse or minor children of any such disabled veteran as67
defined in this Code section entitled to an exemption pursuant to paragraph (1) of this68
subsection shall also be entitled to an exemption of the greater of $32,500.00 or the69
maximum amount which may be granted to a disabled veteran under Section 2102 of70
Title 38 of the United States Code, as amended, on the a homestead so long as the71
unremarried surviving spouse or minor children continue actually to own and occupy the72
such home as a residence and homestead, such exemption being from all ad valorem73
taxation for state, county, municipal, and school purposes. As of January 1, 2004, the74
maximum amount which may be granted to the unremarried surviving spouse or minor75
children of any such disabled veteran under the above-stated federal law is $50,000.00.76
(3) The value of all property in excess of such an exemption granted to such unremarried77
surviving spouse or minor children pursuant to this Code section shall remain subject to78
taxation.79
(4) In no event shall more than one person be allowed a homestead exemption under this80
Code section on the basis of any one disabled veteran."81
"(d)(1) Each disabled veteran shall file for the exemption only once in the county of his82
or her residence. Once filed, the exemption shall automatically be renewed from year to83
year, except as provided in subsection (e) of this Code section. Such exemption shall be84
extended to the such disabled veteran's unremarried surviving spouse or minor children85
at the time of his on the death of such disabled veteran so long as they such unremarried86
surviving spouse or minor children continue to own and occupy the home as a residence87
and homestead. In the event If a disabled veteran who would otherwise be is entitled to88
the an exemption pursuant to this Code section dies or becomes incapacitated to the89
extent that he or she and cannot personally file for such exemption, the such disabled90
veteran's spouse, the unremarried surviving spouse, or the minor children at the time of91
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the disabled veteran's death may file for the exemption, and such exemption may shall92
be granted as if the disabled veteran had made personal application therefor.93
(2) If the unremarried surviving spouse or minor children, who are entitled to the94
exemption granted under paragraph (2) of subsection (b) of this Code section, own and95
occupy a new homestead, such unremarried surviving spouse or minor children shall file96
for the exemption in the county containing the new homestead. Once filed, the97
exemption shall be renewed from year to year automatically, except as provided in98
subsection (e) of this Code section.99
(e)(1) Not more often than once every three years, the county board of tax assessors may100
require the holder of an exemption granted pursuant to this Code section to substantiate101
his or her continuing eligibility for the exemption. In no event may the board require102
more than three doctors' letters to substantiate eligibility.103
(2) Any homestead exemption granted to a surviving minor child pursuant to this Code104
section shall terminate at the end of the taxable year during which such individual reaches105
the age of 18."106
"(g)(1) If a disabled veteran receives a final determination of disability from the United107
States Department of Veterans Affairs containing a retroactive period of eligibility, such108
disabled veteran or his or her surviving unremarried spouse or minor children shall be109
entitled to a refund of the ad valorem taxes paid during such period in the amount that he110
or she or his or her surviving unremarried spouse or minor children would have otherwise111
been exempt from such taxes paying pursuant to this Code section, provided that the112
refund shall only be for the three tax years preceding his or her or his or her surviving113
unremarried spouse's or minor children's application for the homestead exemption114
permitted by this Code section."115
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PART II116
SECTION 2-1.117
Code Section 40-2-69 of the Official Code of Georgia Annotated, relating to license plates118
for veterans qualifying as totally disabled, is amended by revising subsection (a) as follows:119
"(a) Any disabled veteran who is a citizen and resident of this state shall, upon application120
therefor, be issued a free motor vehicle license plate. As used in this Code section, the121
term 'disabled veteran' shall have the same meaning as that term is defined in subparagraph122
(a)(1)(A) paragraph (1) of subsection (a) of Code Section 48-5-48."123
SECTION 2-2.124
Code Section 48-5-478 of the Official Code of Georgia Annotated, relating to constitutional125
exemption from ad valorem taxation for disabled veterans, is amended by revising subsection126
(a) as follows:127
"(a) A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident128
of this state is hereby exempted from all ad valorem taxes for state, county, municipal, and129
school purposes, including any alternative title ad valorem tax assessed pursuant to Code130
Section 48-5C-1. Such exemption shall be applicable to a single motor vehicle owned by131
or leased to a disabled veteran. As used in this Code section, the term 'disabled veteran'132
shall have the same meaning as that term is defined in subparagraph (a)(1)(A) paragraph133
(1) of subsection (a) of Code Section 48-5-48. The department may issue such rules and134
regulations as are necessary to implement this subsection."135
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PART III136
SECTION 3-1.137
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the138
Constitution of the State of Georgia, this Act shall not become law unless it receives the139
requisite two-thirds' majority vote in both the Senate and the House of Representatives.140
SECTION 3-2.141
The Secretary of State shall call and conduct an election as provided in this section for the142
purpose of submitting this Act to the electors of the entire state for approval or rejection. The143
Secretary of State shall conduct such election on the Tuesday after the first Monday in144
November, 2026, and shall issue the call and conduct such election as provided by general145
law. The Secretary of State shall cause the date and purpose of the election to be published146
once a week for two weeks immediately preceding the date thereof in the official organ of147
each county in the state. The ballot shall have written or printed thereon the words:148
"( ) YES149
( ) NO150
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 desiring151
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on152
such question are for approval of the Act, this Act shall become of full force and effect on153
January 1, 2027. If the Act is not so approved or if the election is not conducted as provided154
in this section, this Act shall not become effective and this Act shall be automatically155
repealed on the first day of January immediately following such election date. It shall be the156
duty of each county election superintendent to certify the results thereof to the Secretary of157
State.158
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SECTION 3-3.159
Except as otherwise provided in Section 3-2 of this Act, this Act shall become effective upon160
its approval by the Governor or upon its becoming law without such approval and shall be161
applicable to all taxable years beginning on or after January 1, 2027.162
SECTION 3-4.163
All laws and parts of laws in conflict with this Act are repealed.164
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