Georgia CommonsHouse · Introduced · 2025-2026 Regular Session
HR 400: Georgia Keys for Heroes Amendment; provide by law - CA
Last action February 26, 2026 · House Committee Favorably Reported
House Resolution 400 would ask Georgia voters to amend the state constitution so 100 percent disabled veterans could get a full property tax exemption on a primary home, whether newly built, inherited, or purchased.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the resolution and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
Georgia's constitution currently limits how homestead exemptions (breaks on property taxes for a primary home) can be created. This resolution proposes a constitutional amendment letting the General Assembly pass a law creating a new, additional homestead exemption for 100 percent disabled veterans that would cover the full assessed value of their home, not just a partial amount. The exemption would apply when a disabled veteran finances new home construction, inherits a residential structure, or buys an existing home to use as their primary residence. The amendment also lets any resulting law allow municipalities to seek extra state funding to make up for the property tax revenue they would lose from granting this exemption. Because this is a constitutional amendment, it must be approved by Georgia voters in a statewide referendum before it takes effect, and the resolution sets out the exact ballot question voters would see.
What the bill does
- Proposes a constitutional amendment authorizing the General Assembly to pass a law creating a new homestead exemption specifically for 100 percent disabled veterans.
- Would let that future law cover the full assessed value of a veteran's home, not a partial exemption.
- Applies the exemption to homes obtained through new construction financing, inheritance, or purchase, as long as the home is the veteran's primary residence.
- Allows the future law to let municipalities apply for supplementary state funding to offset the property tax revenue they lose from the exemption.
- Sends the proposed amendment to Georgia voters for ratification or rejection via a statewide ballot question.
Who it affects
100 percent disabled veterans in Georgia who own or plan to acquire a primary residence, municipalities that would lose property tax revenue from the exemption and could seek offsetting state funds, and Georgia voters who would decide the measure at the ballot box.
Why it matters
If voters approve this amendment and the General Assembly later passes the enabling law, qualifying disabled veterans could owe no property tax on their primary home's full value, potentially saving them significant money each year, while municipalities could apply for state help to cover the resulting revenue loss.
Key provisions
- Section 1 names the measure the 'Georgia Keys for Heroes Amendment.'
- Section 2 adds a new paragraph to Article VII, Section II of the Georgia Constitution directing the General Assembly to create the additional disabled veterans' homestead exemption by general law.
- Section 2 specifies the exemption applies to new construction financing, inherited homes, or purchased existing homes used as a primary residence.
- Section 2 requires any enabling law to also let municipalities seek supplementary funding to offset lost revenue from the exemption.
- Section 3 sets the exact ballot language voters will see and specifies that ratification adds the amendment to the state constitution.
From the bill
“The General Assembly shall provide by general law for the creation of an additional 100 percent disabled veterans' homestead exemption for the full assessed value of a homestead”
“authorization for municipalities to seek supplementary funding to offset lost revenue from the homestead exemption provided for in subparagraph (a) of this Paragraph.”
Discussed in meetings (3)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House Ways & Means Committee, February 25, 2026 (part 1)
From 0:27:36 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The presenter said the measure would provide a full homestead property-tax exemption for veterans with 100% disability, replacing a partial exemption of a little over $120,000. The presenter said eligibility would be certified through the VA and Georgia’s Department of Veterans Service, and argued that the exemption would help veterans on fixed incomes facing property-tax pressure. The presenter said about nine states offer a full exemption. A committee member asked how many veterans would qualify. The presenter did not have an exact count, estimated perhaps 2,000 to 5,000, and promised to obtain the VA figure. Members voted by voice to suspend the rules because this was the first hearing, then voted by voice to advance the measure to the full committee. No opposition was heard.
House Ways & Means Committee, February 26, 2026
From 0:27:40 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HR 400 would put a constitutional amendment before voters to provide a full homestead exemption for 100% disabled veterans. Asked about cost, the sponsor said Georgia had roughly 37,000 veterans with that disability rating and an existing exemption of about $121,000, but the number of eligible homeowners was unknown. The sponsor agreed veterans could be concentrated near military communities but could not give a geographic breakdown. Another member said local exemptions already existed, and the sponsor agreed the proposal would make the benefit statewide. A third member questioned how it would interact with broader property tax relief and warned that faster implementation could hurt small counties. The sponsor said this proposal would take effect sooner than the broader proposal's five-year phase-in and expected the added impact to be fairly small because of the existing exemption. The committee advanced the resolution by voice vote, without a stated count.
House Rules Committee, March 2, 2026
From 0:47:05 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HR 400 would put a constitutional amendment before voters to provide disabled veterans with a 100% homestead exemption. No questions or decision followed.
Status timeline
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Josh Bonner (R, HD-73)
- Lynn Heffner (D, HD-130)
- Demetrius Douglas (D, HD-78)
- Lydia Glaize (D, HD-67)
- Matthew Gambill (R, HD-15)
- Will Wade (R, HD-9)
Topics
- property taxes
- disabled veterans
- homestead exemption
- constitutional amendment
- military benefits