HB52: HB52 Ad valorem tax; qualified disabled veterans; extend homestead exemption to unremarried surviving spouses or minor children

Georgia law already gives disabled veterans, and after their death their unremarried surviving spouse or minor children, an exemption from property taxes (ad valorem taxation) on their home. Under current law that exemption has generally been tied to the specific home the veteran owned. This bill rewrites O.C.G.A. 48-5-48 so that if the surviving spouse or minor children later move and buy a new home, they can transfer the exemption to that new homestead instead of losing it, as long as they file for it in the new county and continue to own and live there. The bill also clarifies definitions, spells out filing procedures for the new homestead, and sets rules for refunds when a veteran's disability rating is applied retroactively. Because it touches a constitutional property tax exemption, the change must pass by a two-thirds vote in both legislative chambers and then be approved by Georgia voters in a statewide referendum on the November 2026 ballot. If approved, it takes effect January 1, 2027; if rejected or no election is held, the Act is automatically repealed.

• Lets the unremarried surviving spouse or minor children of a disabled veteran carry the homestead property tax exemption to a new home if they move, rather than losing it after leaving the original residence.
• Requires the surviving spouse or minor children to file for the exemption in the county of any new homestead, after which it renews automatically each year.
• Clarifies and reorganizes the definition of 'disabled veteran' and adds a definition of 'minor' as anyone under 18.
• Specifies that a minor child's exemption ends at the close of the tax year in which the child turns 18.
• Keeps the rule that only one person can claim the exemption based on any single disabled veteran, and limits retroactive tax refunds to the three years before the exemption application.
• Sends the change to Georgia voters for approval in a November 2026 statewide referendum, since it amends a constitutional tax exemption.

Disabled veterans in Georgia who currently qualify for the homestead property tax exemption, and specifically their unremarried surviving spouses and minor children, who would gain the ability to keep the tax break if they relocate. County tax assessors and county election officials, who administer the exemption and the referendum, are also affected.

Right now a surviving spouse or minor child who moves out of the veteran's original home can lose the property tax exemption tied to that residence. This bill would let them keep receiving the tax break on a new home, which could lower their property tax bill after a move, but only if Georgia voters approve the change statewide.

• Section 1-1 revises O.C.G.A. § 48-5-48(a) to reorganize and relabel the definition of 'disabled veteran' and adds a new definition of 'minor' as a person under 18.
• Section 1-1 revises subsection (b) to confirm the exemption amount (at least $32,500 or the federal maximum, $50,000 as of 2004) extends to a surviving spouse or minor children on any homestead they own and occupy, not just the original one.
• Section 1-1 revises subsection (d) so a surviving spouse or minor children who acquire a new homestead must file for the exemption in that new county, after which it renews automatically.
• Section 1-1 revises subsection (e) to specify a minor child's exemption ends at the close of the tax year in which the child turns 18, and lets county assessors periodically require proof of continuing eligibility.
• Section 1-1 revises subsection (g)(1) on retroactive refunds, limiting them to the three tax years before the exemption application.
• Section 2-1 requires the Act to pass by a two-thirds majority in both the House and Senate to comply with Georgia's constitutional amendment process.
• Section 2-2 calls a statewide referendum for the November 2026 general election ballot asking voters to approve or reject the change.
• Section 2-3 sets the effective date as January 1, 2027, and applies the change to taxable years beginning on or after that date, contingent on voter approval.

1. 2026-04-02Senate Passed/Adopted By Substitute (Senate)
2. 2026-04-02Senate Third Read (Senate)
3. 2026-04-02Senate Taken from Table (Senate)
4. 2026-03-31Senate Tabled (Senate)
5. 2026-03-31Senate Engrossed (Senate)
6. 2026-03-27Senate Committee Favorably Reported By Substitute (Senate)
7. 2026-01-12Senate Recommitted (Senate)
8. 2025-03-27Senate Read Second Time (Senate)

• Carmen Rice (R, HD-139)Primary sponsor
• Angie O'Steen (R, HD-169)
• Matt Reeves (R, HD-099)
• Charles Cannon (R, HD-172)
• Josh Bonner (R, HD-073)
• Randy Robertson (R, SD-029)

1. PassedHouse voteMarch 6, 2025

   170 yea, 5 nay (2 not voting, 3 absent)

   Passage: House Vote #194

2. PassedSenate voteMarch 31, 2026

   33 yea, 15 nay (2 not voting, 4 absent)

   Motion To Engross: Hb 52, Hb 248, Hb 963, Hb 964, Hb 1001, Hb 1077, Hb 1116, Hb 1129, Hb 1132, Hb 1209: Senate Vote #876

3. PassedSenate voteMarch 31, 2026

   39 yea, 10 nay (2 not voting, 3 absent)

   Motion To Table Remaining Legislation On The Rules Calendar: Senate Vote #912

4. PassedSenate voteApril 2, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Passage By Substitute: Senate Vote #952

• property taxes
• disabled veterans
• homestead exemption
• 2026 ballot referendum
• military families