The Senate Committee on Finance offered the following
substitute to HB 52:
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to
homestead exemption by qualified disabled veteran, filing requirements, periodic
substantiation of eligibility, persons eligible without application, and retroactive award, so
as to extend a homestead exemption for unremarried surviving spouses or minor children of
a disabled veteran to include any future homestead; to provide for procedures; to clarify
language; to amend Code Sections 40-2-69 and 48-5-478 of the Official Code of Georgia
Annotated, relating to license plates for veterans qualifying as totally disabled and
constitutional exemption from ad valorem taxation for disabled veterans, respectively, so as
to make conforming changes; to provide for related matters; to provide for compliance with
constitutional requirements; to provide for a referendum, effective dates, and automatic
repeal; to provide for applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
PART I
SECTION 1-1.
Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead
exemption by qualified disabled veteran, filing requirements, periodic substantiation of
eligibility, persons eligible without application, and retroactive award, is amended by
revising subsections (a), (b), (d), and (e) and paragraph (1) of subsection (g) and repealing
subsection (b.1) as follows:
"(a) As used in this Code section, the term:
<ins>(1) 'Disabled</ins> <del>disabled</del> veteran' means:
<ins>(1)(A)</ins> Any veteran who is a citizen and a resident of this state, who was discharged
under honorable conditions, and who has been adjudicated by the United States
Department of Veterans Affairs as having a service related disability that renders such
veteran as being 100 percent totally disabled or as being less than 100 percent totally
disabled but is compensated at the 100 percent level due to individual unemployability
or is entitled to receive a statutory award from the United States Department of
Veterans Affairs for:
<del>(A)(i)</del> Loss or permanent loss of use of one or both feet;
<del>(B)(ii)</del> Loss or permanent loss of use of one or both hands;
<ins>(C)(iii)</ins> Loss of sight in one or both eyes; or
<ins>(D)(iv)</ins> Permanent impairment of vision of both eyes of the following status: central
visual acuity of 20/200 or less in the better eye, with corrective glasses, or central
visual acuity of more than 20/200 if there is a field defect in which the peripheral field
has contracted to such an extent that the widest diameter of visual field subtends on
angular distance no greater than 20 degrees in the better eye;
<ins>(2)(B)</ins> An American veteran of any war or armed conflict in which any branch of the
armed forces of the United States engaged, whether under United States command or
otherwise, and that he or she is disabled due to the loss or loss of use of both lower
extremities such as to preclude locomotion without the aid of braces, crutches, canes,
or a wheelchair; due to blindness in both eyes, having only light perception, together
with the loss or loss of use of one lower extremity; or due to the loss or loss of use of
one lower extremity together with residuals of organic disease or injury which so affect
the functions of balance or propulsion as to preclude locomotion without resort to a
wheelchair;
<ins>(3)(C)</ins> Any disabled veteran who is not entitled to receive benefits from the
Department of Veterans Affairs but who qualifies otherwise, as provided for by Article
VII, Section I, Paragraph IV of the Constitution of Georgia of 1976;
<ins>(4)(D)</ins> An American veteran of any war or armed conflict who is disabled due to loss
or loss of use of one lower extremity together with the loss or loss of use of one upper
extremity which so affects the functions of balance or propulsion as to preclude
locomotion without the aid of braces, crutches, canes, or a wheelchair; or
<ins>(5)(E)</ins> A veteran becoming eligible for assistance in acquiring housing under Section
2101 of Title 38 of the United States Code as hereafter amended on or after July 1,
1999.
<ins>(2) 'Minor' means an individual under the age of 18.
(b)(1) Each</ins> <del>Any</del> disabled veteran <del>as defined in any paragraph of subsection (a) of this
Code section who is a citizen and resident of Georgia</del> is granted an exemption of the
greater of $32,500.00 or the maximum amount which may be granted to a disabled
veteran under Section 2102 of Title 38 of the United States Code, as amended, on his or
her homestead which such veteran owns and <del>actually</del> occupies as a residence and
homestead, such exemption being from all ad valorem taxation for state, county,
municipal, and school purposes. <del>As of January 1, 2004, the maximum amount which
may be granted to a disabled veteran under the above-stated federal law is $50,000.00.
</del>
<del>The value of all property in excess of the exempted amount cited above shall remain
subject to taxation.
</del> <ins>(2)</ins> The unremarried surviving spouse or minor children of any <del>such</del> disabled veteran <del>as
defined in this Code section</del> <ins>entitled to an exemption pursuant to paragraph (1) of this
subsection</ins> shall also be entitled to an exemption of the greater of $32,500.00 or the
maximum amount which may be granted to a disabled veteran under Section 2102 of
Title 38 of the United States Code, as amended, on <del>the</del> <ins>a</ins> homestead so long as the
unremarried surviving spouse or minor children <del>continue actually to</del> <ins>own and</ins> occupy <del>the
</del> <ins>such</ins> home as a residence and homestead, such exemption being from all ad valorem
taxation for state, county, municipal, and school purposes. <del>As of January 1, 2004, the
maximum amount which may be granted to the unremarried surviving spouse or minor
children of any such disabled veteran under the above-stated federal law is $50,000.00.
</del> <ins>(3)</ins> The value of all property in excess of <del>such</del> <ins>an</ins> exemption granted <del>to such unremarried
surviving spouse or minor children</del> <ins>pursuant to this Code section</ins> shall remain subject to
taxation.
<ins>(4) 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."
</ins> "(d)(1) Each disabled veteran shall file for the exemption <del>only once</del> in the county of his
<ins>or her</ins> residence. Once filed, the exemption shall automatically be renewed from year to
year, except as provided in subsection (e) of this Code section. Such exemption shall be
extended to <del>the</del> <ins>such disabled veteran's</ins> unremarried surviving spouse or minor children
<del>at the time of his</del> <ins>on the</ins> death <ins>of such disabled veteran</ins> so long as <del>they</del> <ins>such unremarried
surviving spouse or minor children</ins> continue to <ins>own and</ins> occupy the home as a residence
and homestead. <del>In the event</del> <ins>If</ins> a disabled veteran who <del>would otherwise be</del> <ins>is</ins> entitled to
<del>the</del> <ins>an</ins> exemption <ins>pursuant to this Code section</ins> dies or becomes incapacitated <del>to the
extent that he or she</del> <ins>and</ins> cannot personally file for such exemption, <del>the</del> <ins>such disabled
veteran's</ins> spouse, <del>the</del> unremarried surviving spouse, or <del>the</del> minor children <del>at the time of
</del>
<del>the disabled veteran's death</del> may file for the exemption, and such exemption <del>may</del> <ins>shall
</ins> be granted as if the disabled veteran had made personal application therefor.
<ins>(2) If the unremarried surviving spouse or minor children, who are entitled to the
exemption granted under paragraph (2) of subsection (b) of this Code section, own and
occupy a new homestead, such unremarried surviving spouse or minor children shall file
for the exemption in the county containing the new homestead. Once filed, the
exemption shall be renewed from year to year automatically, except as provided in
subsection (e) of this Code section.
(e)(1)</ins> Not more often than once every three years, the county board of tax assessors may
require the holder of an exemption granted pursuant to this Code section to substantiate
his <ins>or her</ins> continuing eligibility for the exemption. In no event may the board require
more than three doctors' letters to substantiate eligibility.
<ins>(2) 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."
</ins> "(g)(1) If a disabled veteran receives a final determination of disability from the United
States Department of Veterans Affairs containing a retroactive period of eligibility, such
disabled veteran or his or her surviving unremarried spouse or minor children shall be
entitled to a refund of the ad valorem taxes paid during such period <ins>in the amount</ins> that he
or she or his or her surviving unremarried spouse or minor children would have <del>otherwise
</del> been exempt from <del>such taxes</del> <ins>paying</ins> pursuant to this Code section, provided that the
refund shall only be for the three tax years preceding his or her or his or her surviving
unremarried spouse's or minor children's application for the homestead exemption
permitted by this Code section."
PART II
SECTION 2-1.
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the
Constitution of the State of Georgia, this Act shall not become law unless it receives the
requisite two-thirds' majority vote in both the Senate and the House of Representatives.
SECTION 2-2.
The Secretary of State shall call and conduct an election as provided in this section for the
purpose of submitting this Act to the electors of the entire state for approval or rejection. The
Secretary of State shall conduct such election on the Tuesday after the first Monday in
November, 2026, and shall issue the call and conduct such election as provided by general
law. The Secretary of State shall cause the date and purpose of the election to be published
once a week for two weeks immediately preceding the date thereof in the official organ of
each county in the state. The ballot shall have written or printed thereon the words:
"( ) YES Do you approve the Act that extends a homestead exemption for qualified
( ) NO disabled veterans to their surviving spouses or minor children?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, this Act shall become of full force and effect on
January 1, 2027. If the Act is not so approved or if the election is not conducted as provided
in this section, this Act shall not become effective and this Act shall be automatically
repealed on the first day of January immediately following such election date. It shall be the
duty of each county election superintendent to certify the results thereof to the Secretary of
State.
SECTION 2-3.
Except as otherwise provided in Section 3-2 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval and shall be
applicable to all taxable years beginning on or after January 1, 2027.
SECTION 2-4.
All laws and parts of laws in conflict with this Act are repealed.