HR400: HR400 Georgia Keys for Heroes Amendment; provide by law - CA

Currently the Georgia Constitution does not specifically authorize a full homestead property tax exemption tied to disabled veterans buying, building, or inheriting a primary home. This resolution proposes a constitutional amendment that would let the General Assembly pass a law creating an additional 100 percent disabled veterans' homestead exemption covering the full assessed value of a home, when a disabled veteran finances new construction, inherits a home, or buys an existing home to use as their primary residence. The amendment would also let the General Assembly's implementing law allow municipalities to seek supplementary funding to make up for the property tax revenue they lose because of this exemption. Because this is a constitutional amendment, it must go before Georgia voters on a ballot for ratification or rejection before it can take effect, and the resolution spells out the exact ballot question wording.

• Proposes adding a new paragraph to Article VII, Section II of the Georgia Constitution allowing a future law creating a 100 percent disabled veterans' homestead exemption.
• Limits the exemption to disabled veterans financing new residential construction, inheriting a home, or purchasing an existing home for use as a primary residence.
• Authorizes any implementing law to let municipalities seek supplementary funding to offset property tax revenue lost from the exemption.
• Requires the proposed amendment to be submitted to Georgia voters for ratification or rejection, with specific ballot language spelled out in the resolution.

Disabled veterans in Georgia seeking a full property tax exemption on a primary home, county and municipal governments that collect property taxes and would lose some revenue, and Georgia voters who would decide the amendment's fate at the ballot box.

If ratified, qualifying disabled veterans could avoid paying property taxes entirely on a primary home in specific situations like new construction, inheritance, or purchase, while cities that rely on that tax revenue would gain a path to seek replacement funding from the state.

• Section 1 names the measure the 'Georgia Keys for Heroes Amendment.'
• Section 2 adds Paragraph VI to Article VII, Section II of the Constitution, directing the General Assembly to create the 100 percent disabled veterans' homestead exemption by general law.
• Section 2(b) requires that implementing law also let municipalities seek supplementary funding to offset the resulting loss in property tax revenue.
• Section 3 sets the exact ballot question voters will see and specifies that a 'Yes' vote ratifies the amendment while a 'No' vote rejects it.

1. 2026-02-26House Committee Favorably Reported (House)
2. 2025-02-28House Second Readers (House)
3. 2025-02-27House First Readers (House)
4. 2025-02-26House Hopper (House)

• Josh Bonner (R, HD-073)Primary sponsor
• Lynn Heffner (D, HD-130)
• Demetrius Douglas (D, HD-078)
• Lydia Glaize (D, HD-067)
• Matthew Gambill (R, HD-015)
• Will Wade (R, HD-009)

• property taxes
• disabled veterans
• homestead exemption
• constitutional amendment
• municipal funding