HR 400: Georgia Keys for Heroes Amendment; provide by law - CA

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.

• 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.

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.

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.

• 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.

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
• military benefits