---
title: O.C.G.A. § 48-5-478.2. Tax exemption for veterans awarded the Purple Heart citation.
collection: code
id: 48-5-478.2
cite_as: O.C.G.A. § 48-5-478.2 (2025)
canonical_url: https://georgiacommons.org/code/48-5-478.2
md_url: https://georgiacommons.org/code/48-5-478.2.md
text_url: https://georgiacommons.org/code/48-5-478.2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=845
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY / MOTOR VEHICLES
---

# O.C.G.A. § 48-5-478.2. Tax exemption for veterans awarded the Purple Heart citation.

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Purple Heart citation and who is a citizen and resident of Georgia and on which such veteran actually places a motor vehicle license plate he or she receives from the State of Georgia pursuant to Code Section 40-2-84 is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.

## History

Code 1981, § 48-5-478.2, enacted by Ga. L. 2000, p. 417, § 1.

## Editor's Notes

Ga. L. 2000, p. 417, § 2, not codified by the General Assembly, provides that this Code Section shall be applicable to all taxable years beginning on or after January 1, 2001.