SB129: SB129 "Georgia Supporting those Who Sacrificed for Service Act"; enact

Georgia already gives totally disabled veterans a break on property taxes for their primary home (a homestead exemption) under O.C.G.A. § 48-5-48. This bill increases that exemption so it covers the full assessed value of the home, up from a set dollar amount tied to federal veterans' benefits law. It also creates two brand new exemptions: one for veterans the U.S. Department of Veterans Affairs rates as partially disabled, sized to match their disability percentage, and one for law enforcement officers, firefighters, and emergency medical technicians who received workers' compensation for a job related partial or total permanent disability. Because this changes property tax exemptions, the Georgia Constitution requires a two-thirds vote in both the Senate and House, plus statewide voter approval. The Secretary of State would put the question to voters by November 2026, and if approved, the changes take effect January 1, 2027. If voters reject it or no election is held, the bill automatically repeals itself.

• Increases the homestead exemption for totally disabled veterans and their surviving spouses or minor children to the full assessed value of the home, replacing the prior capped dollar amount.
• Creates a new homestead tax exemption (O.C.G.A. § 48-5-48.8) for partially disabled veterans, sized to match the percentage of their VA-rated disability.
• Creates a new homestead tax exemption (O.C.G.A. § 48-5-48.9) for totally disabled first responders, covering the full assessed value of their home.
• Creates a matching exemption for partially disabled first responders equal to 50 percent of their home's assessed value.
• Requires veterans and first responders to file proof of disability once with their county tax office, after which the exemption renews automatically unless the person's disability status changes.
• Requires statewide voter approval in a November 2026 referendum before any of these changes take effect, with automatic repeal if voters reject it.

Totally and partially disabled veterans and their surviving spouses or minor children, active or former law enforcement officers, firefighters, and publicly employed emergency medical technicians with job related disabilities, county tax commissioners and boards of tax assessors who administer the exemptions, and Georgia voters who must approve the measure in a referendum.

If voters approve it, qualifying veterans and first responders with disabilities would owe less in property taxes on their homes, in some cases eliminating that tax entirely, while county and school tax collections from those households would shrink correspondingly starting in 2027.

• Section 2 rewrites O.C.G.A. § 48-5-48 so totally disabled veterans (and qualifying surviving spouses or minor children) get an exemption on the full assessed value of their homestead, not just a capped dollar figure.
• Section 3 adds O.C.G.A. § 48-5-48.8, giving partially disabled veterans an exemption equal to their VA disability percentage times the home's assessed value, requiring a VA letter as proof.
• Section 3 also adds O.C.G.A. § 48-5-48.9, giving totally disabled first responders a full homestead exemption and partially disabled first responders a 50 percent exemption, based on workers' compensation records.
• New exemptions cannot be combined with each other or with the § 48-5-48 veterans exemption for the same person, and must be re-verified no more than once every three years.
• Section 4 requires a two-thirds vote in both legislative chambers under the Georgia Constitution before the Act can become law.
• Section 5 requires a statewide referendum no later than November 2026; if approved, the law takes effect January 1, 2027, and if rejected or no election occurs, the Act automatically repeals.

1. 2025-03-11House Second Readers (House)
2. 2025-03-10House First Readers (House)
3. 2025-03-06Senate Passed/Adopted By Substitute (Senate)
4. 2025-03-06Senate Third Read (Senate)
5. 2025-03-06Senate Taken from Table (Senate)
6. 2025-03-06Senate Tabled (Senate)
7. 2025-03-06Senate Engrossed (Senate)
8. 2025-02-21Senate Read Second Time (Senate)

• John Albers (R, SD-056)Primary sponsor
• Chuck Payne (R, SD-054)
• Matt Brass (R, SD-006)
• Ed Harbison (D, SD-015)
• Shawn Still (R, SD-048)
• Randy Robertson (R, SD-029)
• Billy Hickman (R, SD-004)
• Jason Anavitarte (R, SD-031)
• Carden Summers (R, SD-013)
• Ed Setzler (R, SD-037)
• Kay Kirkpatrick (R, SD-032)
• Kenya Wicks (D, SD-034)
• Michael Rhett (D, SD-033)
• Steve Gooch (R, SD-051)
• Brian Strickland (R, SD-042)
• Blake Tillery (R, SD-019)
• Ben Watson (R, SD-001)
• Marty Harbin (R, SD-016)

1. PassedSenate voteMarch 6, 2025

   33 yea, 18 nay (3 not voting, 2 absent)

   Motion To Engross: Senate Vote #160

2. PassedSenate voteMarch 6, 2025

   56 yea, 0 nay

   Passage By Substitute: Senate Vote #213

• property taxes
• veterans benefits
• disabled veterans
• first responders
• homestead exemption