Georgia 2025-2026 Regular Session

Georgia Senate Bill SB129

Introduced
2/10/25  
Refer
2/11/25  
Report Pass
2/20/25  

Caption

"Georgia Supporting those Who Sacrificed for Service Act"; enact

Impact

This bill, if enacted, will directly modify the Official Code of Georgia Annotated to enhance financial support mechanisms for those who have served the state and nation. The increases in homestead exemption limits will reduce the property tax burden significantly for qualified veterans and first responders. By ensuring these exemptions are from all ad valorem taxation for state, county, and municipal purposes, the legislation addresses the financial challenges faced by those with disabilities due to service. The act also includes a provision for unremarried surviving spouses and minor children of disabled veterans, thereby extending benefits to family members of service personnel.

Summary

Senate Bill 129, known as the 'Georgia Supporting Those Who Sacrificed for Service Act,' aims to amend existing property tax exemptions in Georgia specifically benefiting veterans and first responders with disabilities. The bill proposes increasing the homestead exemption for totally disabled veterans and establishing new exemptions for partially disabled veterans and first responders who have sustained service-related disabilities. The primary objective is to provide financial relief to these individuals, acknowledging their sacrifices for public service.

Sentiment

The general sentiment surrounding SB 129 appears to be supportive, particularly among lawmakers and advocacy groups focused on assisting veterans and first responders. Proponents laud the bill for its comprehensive approach to addressing the needs of disabled service members and their families. However, there may be some contention regarding the fiscal impact on state revenue, as these exemptions could potentially decrease property tax income for local governments. Debate may arise about the sustainability of such financial support amidst budget constraints.

Contention

Notable points of contention could surround the eligibility criteria and mechanisms for claiming these exemptions. The bill stipulates that certain documents must be filed to prove eligibility, which may raise questions about accessibility for some veterans and first responders. Furthermore, the requirement for a two-thirds majority vote in both legislative chambers and subsequent voter referendum illustrates potential hurdles in fully operationalizing the proposed exemptions. Critics may argue these processes could complicate the availability of benefits meant to assist those in immediate need.

Companion Bills

No companion bills found.

Similar Bills

TX HB3212

Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

TX HB3315

Relating to an adjustment of the limitations on school district, county, municipal, and junior college district ad valorem taxes on residential homesteads of elderly and disabled persons and their surviving spouses.

TX HJR153

Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

FL H0775

Assessment of Homestead Property

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.