Georgia 2025-2026 Regular Session

Georgia Senate Bill SB129 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 LC 50 1133S (SCS)
2		-	Senate Bill 129
3		-	By: Senators Albers of the 56th, Payne of the 54th, Brass of the 6th, Harbison of the 15th,
4		-	Still of the 48th and others
5		-	AS PASSED SENATE
	1	+	25 LC 50 1133S
	2	+	The Senate Committee on Finance offered the following
	3	+	substitute to SB 129:
6	4		A BILL TO BE ENTITLED
7	5		AN ACT
8		-	To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
9		-	1
	6	+	To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia1
10	7		Annotated, relating to property tax exemptions, so as to increase the amount of a state-wide2
11	8		homestead exemption for certain totally disabled veterans; to create new state-wide3
12	9		homestead exemptions for certain partially disabled veterans and partially or totally disabled4
13	10		first responders; to provide for definitions; to provide for related matters; to provide for5
14	11		compliance with constitutional requirements; to provide for a short title; to provide for a6
15	12		referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other7
16	13		purposes.8
17	14		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
18	15		SECTION 1.10
19	16		This Act shall be known and may be cited as the "Georgia Supporting Those Who Sacrificed11
20	17		for Service Act."12
21		-	S. B. 129
22		-	- 1 - 25 LC 50 1133S (SCS)
23		-	SECTION 2.
24		-	13
	18	+	- 1 - 25 LC 50 1133S
	19	+	SECTION 2.13
25	20		Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,14
26	21		relating to property tax exemptions, is amended in Code Section 48-5-48, relating to15
27	22		homestead exemption for qualified disabled veterans, by revising subsection (b) as follows:16
28		-	"(b)(1)
29		-	Any disabled veteran as defined in any paragraph of subsection (a) of this Code17
	23	+	"(b)(1) Any disabled veteran as defined in any paragraph of subsection (a) of this Code17
30	24		section who is a citizen and resident of Georgia is granted an exemption of the greater18
31	25		of $32,500.00 or the maximum amount which may be granted to a disabled veteran under19
32	26		Section 2102 of Title 38 of the United States Code, as amended, on in the full amount of20
33	27		the assessed value of his or her homestead which such veteran owns and actually21
34	28		occupies as a residence and homestead, such exemption being from all ad valorem22
35	29		taxation for state, county, municipal, and school purposes. As of January 1, 2004, the23
36	30		maximum amount which may be granted to a disabled veteran under the above-stated24
37	31		federal law is $50,000.00. The value of all property in excess of the exempted amount25
38	32		cited above shall remain subject to taxation.26
39	33		(2) The unremarried surviving spouse or minor children of any such a disabled veteran27
40	34		as defined in this Code section shall also be entitled to an exemption of the greater28
41	35		of $32,500.00 or the maximum amount which may be granted to a disabled veteran under29
42	36		Section 2102 of Title 38 of the United States Code, as amended, on the homestead so30
43	37		long as the unremarried surviving spouse or minor children continue actually to occupy31
44	38		the home as a residence and homestead, such exemption being from all ad valorem32
45	39		taxation for state, county, municipal, and school purposes. As of January 1, 2004, the33
46	40		maximum amount which may be granted to the unremarried surviving spouse or minor34
47	41		children of any such disabled veteran under the above-stated federal law is $50,000.00. 35
48	42		The value of all property in excess of such exemption granted to such unremarried36
49	43		surviving spouse or minor children shall remain subject to taxation."37
50		-	S. B. 129
51		-	- 2 - 25 LC 50 1133S (SCS)
52		-	SECTION 3.
53		-	38
	44	+	- 2 - 25 LC 50 1133S
	45	+	SECTION 3.38
54	46		Said part is further amended by adding two new Code sections to read as follows:39
55		-	"48-5-48.8.
56		-	40
	47	+	"48-5-48.8.40
57	48		(a) As used in this Code section, the term 'partially disabled veteran' means any veteran41
58	49		who is a citizen and a resident of this state, who was discharged under honorable42
59	50		conditions, and who has been adjudicated by the United States Department of Veterans43
60	51		Affairs as having a service related disability that renders such veteran partially disabled.44
61	52		(b) Each partially disabled veteran is granted an exemption on his or her homestead which45
62	53		such veteran owns and occupies as a residence and homestead in an amount equal to the46
63	54		percentage of such veteran's disability multiplied by the assessed value of the homestead.47
64	55		(c)(1) An exemption allowed pursuant to this Code section shall be from all ad valorem48
65	56		taxation for state, county, municipal, and educational purposes.49
66	57		(2) An exemption allowed pursuant to this Code section shall be in addition to, and not50
67	58		in lieu of, any other homestead exemption available to such partially disabled veteran,51
68	59		provided that no person shall be eligible for multiple exemptions allowed under this Code52
69	60		section, or for both the exemption allowed by this Code section and the exemption53
70	61		allowed by Code Section 48-5-48 simultaneously.54
71	62		(3) The value of all property in excess of the exempted amount provided for in this Code55
72	63		section or otherwise exempted shall remain subject to taxation.56
73	64		(d) A partially disabled veteran seeking the homestead exemption provided for in this57
74	65		Code section shall file with the tax commissioner or tax receiver a letter from the United58
75	66		States Department of Veterans Affairs stating the qualifying disability and disability rating.59
76	67		(e) A partially disabled veteran shall file for the homestead exemption provided for in this60
77	68		Code section only once in the county of his or her residence. Once filed, the exemption61
78	69		shall automatically be renewed from year to year, except as provided in subsection (f) of62
79	70		this Code section.63
80		-	S. B. 129
81		-	- 3 - 25 LC 50 1133S (SCS)
	71	+	- 3 - 25 LC 50 1133S
82	72		(f)(1) It shall be the duty of any person allowed an exemption under this Code section64
83	73		to notify the tax commissioner or tax receiver of the county of his or her residence in the65
84	74		event that such person for any reason becomes ineligible for such exemption or if such66
85	75		person has a reduction in disability rating as determined by the United States Department67
86	76		of Veterans Affairs.68
87	77		(2) Not more often than once every three years, the county board of tax assessors may69
88	78		require the holder of an exemption allowed pursuant to this Code section to substantiate70
89	79		his or her continuing eligibility for such exemption.71
90	80		48-5-48.9.72
91	81		(a) As used in this Code section, the term:73
92	82		(1) 'Partially disabled first responder' means a law enforcement officer, firefighter, or74
93	83		publicly employed emergency medical technician who has received workers'75
94	84		compensation benefits in this state due to a partial permanent disability suffered in the76
95	85		line of duty.77
96	86		(2) 'Totally disabled first responder' means a law enforcement officer, firefighter, or78
97	87		publicly employed emergency medical technician who has received workers'79
98	88		compensation benefits in this state due to a total permanent disability suffered in the line80
99	89		of duty.81
100	90		(b) Each totally disabled first responder is granted an exemption on his or her homestead82
101	91		which he or she owns and occupies as a residence and homestead in the full amount of the83
102	92		assessed value of the homestead.84
103	93		(c) Each partially disabled first responder is granted an exemption on his or her homestead85
104	94		which he or she owns and occupies as a residence and homestead in an amount equal to 5086
105	95		percent of the assessed value of the homestead.87
106	96		(d)(1) An exemption allowed pursuant to this Code section shall be from all ad valorem88
107	97		taxation for state, county, municipal, and educational purposes.89
108		-	S. B. 129
109		-	- 4 - 25 LC 50 1133S (SCS)
	98	+	- 4 - 25 LC 50 1133S
110	99		(2) An exemption allowed pursuant to this Code section shall be in addition to, and not90
111	100		in lieu of, any other homestead exemption available to the totally disabled first responder91
112	101		or partially disabled first responder, provided that no person shall be eligible for multiple92
113	102		exemptions allowed under this Code section, or for both the exemption allowed by this93
114	103		Code section and the exemption allowed by Code Section 48-5-48 simultaneously.94
115	104		(3) The value of all property in excess of the exempted amount provided for in this Code95
116	105		section or otherwise exempted shall remain subject to taxation.96
117	106		(e) A totally disabled first responder or partially disabled first responder seeking a97
118	107		homestead exemption provided for in this Code section shall file with the tax commissioner98
119	108		or tax receiver written verification from the State Board of Workers' Compensation that99
120	109		such first responder has received workers' compensation benefits as a result of a service100
121	110		connected total permanent disability or a service connected partial permanent disability.101
122	111		(f) A totally disabled first responder or partially disabled first responder shall file for the102
123	112		homestead exemption provided for in this Code section only once in the county of his or103
124	113		her residence. Once filed, the exemption shall automatically be renewed from year to year,104
125	114		except as provided in subsection (g) of this Code section.105
126	115		(g)(1) It shall be the duty of any person allowed an exemption under this Code section106
127	116		to notify the tax commissioner or tax receiver of the county of his or her residence in the107
128	117		event that such person for any reason becomes ineligible for such exemption.108
129	118		(2) Not more often than once every three years, the county board of tax assessors may109
130	119		require the holder of an exemption allowed pursuant to this Code section to substantiate110
131	120		his or her continuing eligibility for such exemption."111
132	121		SECTION 4.112
133	122		In accordance with the requirements of Article VII, Section II of the Constitution of the State113
134	123		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority114
135	124		vote in both the Senate and the House of Representatives.115
136		-	S. B. 129
137		-	- 5 - 25 LC 50 1133S (SCS)
138		-	SECTION 5.
139		-	116
	125	+	- 5 - 25 LC 50 1133S
	126	+	SECTION 5.116
140	127		The Secretary of State shall call and conduct an election as provided in this section for the117
141	128		purpose of submitting this Act to the electors of the entire state for approval or rejection. The118
142	129		Secretary of State shall conduct such election no later than the Tuesday next following the119
143	130		first Monday in November, 2026, and shall issue the call and conduct such election as120
144	131		provided by general law. The Secretary of State shall cause the date and purpose of the121
145	132		election to be published once a week for two weeks immediately preceding the date thereof122
146	133		in the official organ of each county in the state. The ballot shall have written or printed123
147	134		thereon the words:124
148	135		"( ) YES125
149	136		( ) NO126
150	137		127
151	138		128
152	139		Shall the Act be approved which increases a homestead exemption from
153	140		property taxes for totally disabled veterans and creates new homestead
154	141		exemptions for partially disabled veterans and partially or totally disabled
155	142		first responders?"
156		-	All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
157		-	129
	143	+	All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring129
158	144		to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on130
159	145		such question are for approval of the Act, this Act shall become of full force and effect on131
160	146		January 1, 2027. If the Act is not so approved or if the election is not conducted as provided132
161	147		in this section, this Act shall not become effective and this Act shall be automatically133
162	148		repealed on the first day of January immediately following such election date. It shall be the134
163	149		duty of each county election superintendent to certify the results thereof to the Secretary of135
164	150		State.136
165	151		SECTION 6.137
166	152		Except as otherwise provided in Section 5 of this Act, this Act shall become effective upon138
167	153		its approval by the Governor or upon its becoming law without such approval.139
168		-	S. B. 129
169		-	- 6 - 25 LC 50 1133S (SCS)
170		-	SECTION 7.
171		-	140
	154	+	- 6 - 25 LC 50 1133S
	155	+	SECTION 7.140
172	156		All laws and parts of laws in conflict with this Act are repealed.141
173		-	S. B. 129
174	157		- 7 -