SB 129: "Georgia Supporting those Who Sacrificed for Service Act"; enact

Under current Georgia law, totally disabled veterans get a homestead exemption capped at a set dollar amount (tied to a federal formula, currently $32,500 or more). This bill removes that cap and instead exempts the full assessed value of their home from state, county, municipal, and school property taxes. The bill also creates two new tax breaks: one for partially disabled veterans, sized to match their VA disability percentage, and one for first responders (police, firefighters, EMTs) who receive workers' compensation for a job-related disability, with totally disabled first responders getting a full exemption and partially disabled ones getting 50 percent. People must file paperwork once with their county, and counties can recheck eligibility every three years. Because this changes the state constitution's tax exemption framework, the bill needs a two-thirds vote in both chambers and then approval by Georgia voters in a November 2026 referendum before taking effect January 1, 2027.

• Removes the dollar cap on the existing homestead property tax exemption for totally disabled veterans, making it equal to the full assessed value of their home.
• Creates a new homestead exemption for partially disabled veterans equal to their VA-rated disability percentage times their home's assessed value.
• Creates a new homestead exemption for totally disabled first responders (police, firefighters, EMTs) covering the full assessed value of their home.
• Creates a new homestead exemption for partially disabled first responders equal to 50 percent of their home's assessed value.
• Requires applicants to file supporting documents (VA letters or workers' compensation verification) once, with renewal automatic unless eligibility changes.
• Requires the change be approved by two-thirds of the General Assembly and then by Georgia voters in a statewide referendum before becoming law.

Totally and partially disabled veterans who own and live in a home in Georgia, unremarried surviving spouses or minor children of disabled veterans, and law enforcement officers, firefighters, and publicly employed emergency medical technicians who became partially or totally disabled in the line of duty. County tax commissioners and boards of tax assessors would administer the new exemptions.

Eligible veterans and first responders could see their property tax bills on their homes drop significantly or disappear entirely, shifting some local tax burden elsewhere. Because the change requires a statewide vote, Georgians as a whole would decide in the November 2026 election whether these exemptions take effect starting in 2027.

• Section 2 rewrites O.C.G.A. § 48-5-48(b) so totally disabled veterans get an exemption equal to the full assessed value of their home, removing the prior dollar-amount cap tied to federal law.
• Section 3 adds new Code Section 48-5-48.8, exempting partially disabled veterans in proportion to their VA disability rating, on top of but not combined with other exemptions.
• Section 3 adds new Code Section 48-5-48.9, defining 'partially disabled first responder' and 'totally disabled first responder' based on workers' compensation for line-of-duty injuries and setting exemptions at 50 percent or 100 percent of assessed value.
• Both new sections require one-time filing with the county tax commissioner (VA letter or workers' compensation verification) and allow counties to recheck eligibility no more than once every three years.
• Section 4 requires a two-thirds majority vote in both the Senate and House because the change affects the state constitution's tax exemption rules.
• Section 5 directs the Secretary of State to hold a statewide referendum by November 2026; the Act takes effect January 1, 2027 only if a majority of voters approve it, otherwise it is automatically repealed.

1. 2025-03-11House Second Readers (House)
2. 2025-03-10House First Readers (House)
3. 2025-03-06Senate Passed/Adopted By Substitute (Senate)
4. 2025-03-06Senate Third Read (Senate)
5. 2025-03-06Senate Taken from Table (Senate)
6. 2025-03-06Senate Tabled (Senate)
7. 2025-03-06Senate Engrossed (Senate)
8. 2025-02-21Senate Read Second Time (Senate)

• John Albers (R, SD-56)Primary sponsor
• Chuck Payne (R, SD-54)
• Matt Brass (R, SD-6)
• Ed Harbison (D, SD-15)
• Shawn Still (R, SD-48)
• Randy Robertson (R, SD-29)
• Billy Hickman (R, SD-4)
• Jason Anavitarte (R, SD-31)
• Carden Summers (R, SD-13)
• Ed Setzler (R, SD-37)
• Kay Kirkpatrick (R, SD-32)
• Kenya Wicks (D, SD-34)
• Michael 'Doc' Rhett (D, SD-33)
• Steve Gooch (R, SD-51)
• Brian Strickland (R, SD-42)
• Blake Tillery (R, SD-19)
• Ben Watson (R, SD-1)
• Marty Harbin (R, SD-16)

1. PassedSenate voteMarch 6, 2025

   33 yea, 18 nay (3 not voting, 2 excused)

   MOTION TO ENGROSS: Senate Vote #160

2. PassedSenate voteMarch 6, 2025

   56 yea, 0 nay

   PASSAGE BY SUBSTITUTE: Senate Vote #213

• property tax exemptions
• disabled veterans benefits
• first responder benefits
• homestead exemption
• statewide referendum