Georgia Code
Part 1 - Tax Exemptions
§ 48-5-48. Homestead Exemption by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application; Retroactive Award

(b.1) The unremarried surviving spouse or minor children of any disabled veteran shall also be entitled to an exemption of the greater of $32,500.00 or the maximum amount on a homestead, or any subsequent homestead within the same county, where such spouse or minor children continue to occupy the home as a homestead, such exemption being from ad valorem taxation for state, county, municipal, and school purposes.
History. Ga. L. 1959, p. 170, § 1; Ga. L. 1964, p. 280, § 1; Ga. L. 1967, p. 813, § 1; Code 1933, § 91A-1116, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 15; Ga. L. 1983, p. 3, § 64; Ga. L. 1984, p. 22, § 48; Ga. L. 1984, p. 1058, § 3; Ga. L. 1985, p. 149, § 48; Ga. L. 1990, p. 45, § 1; Ga. L. 1990, p. 1858, § 1; Ga. L. 2000, p. 1223, § 1; Ga. L. 2004, p. 69, § 4; Ga. L. 2004, p. 417, § 1; Ga. L. 2009, p. 646, § 1/HB 304; Ga. L. 2015, p. 816, § 6/HB 48; Ga. L. 2016, p. 166, § 3/SB 258; Ga. L. 2016, p. 770, § 2/HB 862; Ga. L. 2017, p. 55, § 3/HB 196; Ga. L. 2017, p. 774, § 48/HB 323.
The 2015 amendment, effective July 1, 2015, substituted the present provisions of paragraph (a)(1) for the former provisions, which read: “A wartime veteran who was discharged under honorable conditions and who has been adjudicated by the Department of Veterans Affairs of the United States as being totally and permanently disabled and entitled to receive service connected benefits so long as he or she is 100 percent disabled and receiving or entitled to receive benefits for a 100 percent service connected disability;”.
The 2016 amendments. —
The first 2016 amendment, effective April 26, 2016, in paragraph (a)(1), inserted “is a citizen and a resident of this state who” near the beginning, inserted “having a service related disability that renders such veteran as” in the middle, and substituted “or is entitled” for “and is entitled” near the end. The second 2016 amendment, effective May 3, 2016, made identical changes.
The 2017 amendments. —
The first 2017 amendment, effective July 1, 2017, added subsection (g). The second 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised punctuation in paragraph (a)(1).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1990, “subsection (e)” was substituted for “subsection (d)” in the second sentence of subsection (d).
Editor’s notes.
Ga. L. 1984, p. 1058, § 3, effective July 1, 1984, purported to add a new subsection (d) at the end of this Code section. Since there was already a subsection designated as (d), the subsection added by the 1984 Act was redesignated as subsection (e) by Ga. L. 1985, p. 149, § 48.
Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provides: “In the event of any conflict between this Act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act.”
Ga. L. 1990, p. 1858, § 3, not codified by the General Assembly, provides: “This Act is enacted pursuant to authority provided for in Article VII, Section II, Paragraph V of the Constitution.”
Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.”’
Law reviews.
For article on the 2004 amendment of this Code section, see 21 Ga. St. U. L. Rev. 226 (2004).