Georgia CommonsHB 52: Ad valorem tax; qualified disabled veterans; extend homestead exemption to unremarried surviving spouses or minor children
Last action April 2, 2026 · Senate Passed/Adopted By Substitute
HB 52 would let the unremarried surviving spouse or minor children of a disabled veteran carry Georgia's homestead tax exemption to a new home instead of losing it if they move, pending statewide voter approval in 2026.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Comm Sub version, the latest LegiScan holds.
In plain language
Georgia law already gives disabled veterans a homestead exemption from property taxes worth at least $32,500, and extends that break to an unremarried surviving spouse or minor children after the veteran dies. Under current law, that continued exemption applies only to the original home the family lived in. This bill rewrites O.C.G.A. section 48-5-48 so the surviving spouse or minor children can claim the exemption on any future home they own and occupy, not just the one the veteran left them, and it spells out how they must file for it in a new county. The bill also clarifies definitions of disabled veteran and minor, sets rules for verifying continued eligibility, ends a minor's exemption at age 18, and makes matching changes to license plate and constitutional exemption statutes. Because it touches the state constitution, it needs a two thirds vote in both chambers and statewide voter approval on the November 2026 ballot. If approved, it takes effect January 1, 2027.
What the bill does
- Lets the unremarried surviving spouse or minor children of a qualified disabled veteran keep the homestead property tax exemption when they move to a new home, instead of only 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 legal definition of qualified disabled veteran and adds a definition of minor as anyone under 18.
- Ends a minor child's homestead exemption at the end of the tax year in which they turn 18.
- Makes conforming updates to Georgia's disabled veteran license plate law (O.C.G.A. section 40-2-69) and the constitutional exemption statute (O.C.G.A. section 48-5-478).
- Requires a statewide voter referendum in November 2026 and a two thirds vote in the General Assembly before the change can take effect, since it amends a constitutional tax exemption.
Who it affects
Qualified disabled veterans in Georgia and their unremarried surviving spouses or minor children, especially families who move to a new home after a veteran's death. County boards of tax assessors and county election officials also have new duties under the bill.
Why it matters
Currently, 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 claiming it on a new home, which could mean thousands of dollars in ongoing property tax savings for military families who relocate.
Key provisions
- Section 1-1 rewrites O.C.G.A. section 48-5-48 to allow the surviving spouse or minor children's exemption to follow them to a new homestead, not just the veteran's original home.
- The exemption amount stays the greater of $32,500 or the maximum allowed under Section 2102 of Title 38 of the U.S. Code.
- New filing rule: surviving spouse or minor children must file for the exemption in the county where any new homestead is located, and it then renews automatically.
- A minor child's exemption automatically ends at the close of the tax year in which the child turns 18.
- County tax assessors may still require proof of continuing eligibility no more than once every three years, capped at three doctors' letters.
- Sections 40-2-69 and 48-5-478 get conforming edits to match the changes to the homestead exemption rules.
- Part II requires a two thirds vote in both chambers and a statewide referendum on the November 2026 ballot; if voters reject it or no election is held, the Act is automatically repealed.
- If approved, the law applies to taxable years beginning on or after January 1, 2027.
From the bill
“In no event shall more than one person be allowed a homestead exemption under this Code section on the basis of any one disabled veteran.”
“Any homestead exemption granted to a surviving minor child pursuant to this Code section shall terminate at the end of the taxable year during which such individual reaches the age of 18.”
Status timeline
- Senate Passed/Adopted By Substitute (Senate)
- Senate Third Read (Senate)
- Senate Taken from Table (Senate)
- Senate Tabled (Senate)
- Senate Engrossed (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Recommitted (Senate)
- Senate Read Second Time (Senate)
Show full history (16 actions)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Carmen Rice (R, HD-139)
- 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)
Votes
- House voteMarch 6, 2025
170 yea, 5 nay (2 not voting, 3 absent)
- Senate voteMarch 31, 2026
33 yea, 15 nay (2 not voting, 4 absent)
- Senate voteMarch 31, 2026
39 yea, 10 nay (2 not voting, 3 absent)
- Senate voteApril 2, 2026
50 yea, 0 nay (2 not voting, 2 absent)
Topics
- property taxes
- disabled veterans
- homestead exemption
- military families
- constitutional amendment referendum