Homestead Exemption for Disabled Veterans

State

Georgia

Year

2016

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible taxpayers receive a homestead exemption from all ad valorem taxes for state, county, municipal and school purposes in the amount of $60,000 plus an additional sum. The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs. The total amount for 2016 is $73,768.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Veteran

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Disabled veterans meeting the following criteria qualify for the exemption: (1) any wartime veteran who was honorably discharged and determined by the U.S. Department of Veterans Affairs as being totally and permanently disabled; (2) any veteran of any war or armed conflict who is disabled due to the loss of both lower extremities, blindness, or the ability to walk; (3) any disabled veteran who is not entitled to receive benefits from the U.S. Department of Veterans Affairs but who qualifies under the Constitution of Georgia; (4) any veteran who qualifies for housing assistance under Section 2101 of Title 38 of the United States Code. Eligible property owners must occupy the qualifying property as their primary residence. In addition, the unremarried surviving spouse or minor children of any disabled veteran shall also be entitled to an exemption of the greater of $32,500 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.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes are silent in regard to reimbursement of local tax loss.

Record ID

GA104_RR16

Footnotes

The maximum exemption is based on the allowed amount under federal benefits for veterans 38 USC § 2102.

Sources

Ga. Code Ann. § 48-5-48 (in effect for 2016)
Source Constitution: 
Ga. Const. Art. VII §II V¶
Property Tax Exemption: Homestead Exemption for Disabled Veteran or Surviving Spouse [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Georgia/2016/GA_Property%20Tax%20Guide%20for%20Georgia%20Citizens_Department%20of%20Revenue.pdf Accessed on 09/12/2017]

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