Variations in Receipt of Benefit
No Variation in Receipt of Benefits
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 2017 is $77,307. At local option, local taxing jurisdictions may increase the amount of the exemption. Applicants must file the application for homestead exemption between 1 January and 1 April in order to qualify for a benefit that year. Once the initial application has been submitted, the applicant does not need to file another application. However, the county may require the disabled veteran to provide evidence of his or her continued eligibility for the program no more than once every three years. The application must be filed with the county tax commissioner or the county board of tax assessors. Along with the application, the disabled veteran must furnish evidence of his or her disability. If a disabled veteran receives determination of disability in a retroactive period of eligibility the veteran, surviving unmarried spouse, or minor child is entitled to a refund of taxes paid during the period the veteran would have otherwise been exempt. The refund shall only be for 3 tax years preceding application for the homestead exemption.
How is Benefit Disbursed
Exemption from assessed value
Eligible Property Type
Characteristics of Eligible Property
Only residential property is eligible for this program.
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 qualifying veteran shall be entitled to the same exemption on the homestead, as long as such spouse or minor children continue to occupy the home as a homestead.
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.