Constitution of the State of Georgia
Article VII. TAXATION AND FINANCE · Article VII. TAXATION AND FINANCE · Section II. EXEMPTIONS FROM AD VALOREM TAXATION
Art. VII, Sec. II, Para. V. Disabled veteran’s homestead exemption.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
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Except as otherwise provided in this paragraph, the amount of the homestead exemption granted to disabled veterans shall be the greater of $32,500.00 or the maximum amount which may be granted to a disabled veteran under Section 802 of Title 38 of the United States Code as hereafter amended. Such exemption shall be granted to: those persons eligible for such exemption on June 30, 1983; to disabled American veterans of any war or armed conflict who are 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; and to disabled veterans hereafter becoming eligible for assistance in acquiring housing under Section 801 of the United States Code as hereafter amended. The General Assembly may by general law provide for a different amount or a different method of determining the amount of or eligibility for the homestead exemption granted to disabled veterans. Any such law shall be enacted by a simple majority of the votes of all the members to which each house is entitled and may become effective without referendum. Such law may provide that the amount of or eligibility for the exemption shall be determined by reference to laws enacted by the United States Congress. (Ga. Const. 1983, Art. 7, § 2, Para. 5, approved by Ga. L. 1984, p. 1707, § 1/HR 185.)
Editor's notes
The constitutional amendment (Ga. L. 1984, p. 1707, § 1) which added this Paragraph was approved by a majority of the qualified voters voting at the general election held on November 6, 1984. Section 802 of Title 38 of the United States Code is now Section 2102 of Title 38 of the United States Code.
Other notes
- No referendum required.
- The disabled veterans homestead exemption set forth in § O.C.G.A. 48-5-48.3, which became effective July 1, 1986, can go into effect without a referendum. 1987 Op. Att’y Gen. No. 87-2.
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Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Text read from 2ga-const-(v2)-2016-pdf.pdf, Volume V2, 2016 edition, pages 1219 to 1220; merge action: carried; file SHA-256 1b27199d8655.