Bill > HB52

This bill amends Georgia state law to extend a homestead tax exemption for qualified disabled veterans to their unremarried surviving spouses or minor children, with several key provisions. The bill defines a "disabled veteran" as a U.S. veteran with specific service-related disabilities, and allows for an exemption of either $32,500 or the maximum amount granted under federal law from ad valorem taxes for state, county, municipal, and school purposes. The exemption can be automatically renewed each year once initially filed, and can be transferred to the veteran's unremarried surviving spouse or minor children (defined as individuals under 18) if they continue to own and occupy the home. The bill also clarifies that only one person can claim the exemption per disabled veteran, and provides that the exemption for a surviving minor child will terminate when they turn 18. Additionally, the bill requires a statewide referendum in November 2026 to approve these changes, with the modifications becoming effective on January 1, 2027, if approved by more than half of voters. The bill makes conforming changes to related sections of Georgia law concerning veteran license plates and vehicle tax exemptions, and will only become law if it receives a two-thirds majority vote in both legislative chambers.

Budget and Finance

https://www.legis.ga.gov/legislation/69349