GA HB52

Extends the homestead exemption for disabled veterans (currently $32,500 or up to $50,000 under federal law) to unremarried surviving spouses and minor children, allowing them to apply the exemption to any future homestead they own and occupy, not just the original home

Surviving spouses and minor children who move to a new homestead must file for the exemption in the county containing the new property, with automatic annual renewal thereafter

Homestead exemptions granted to surviving minor children terminate at the end of the taxable year when the child turns 18

Requires a two-thirds majority vote in both legislative chambers and must be approved by Georgia voters in a referendum on the Tuesday after the first Monday in November 2026

If approved by voters, the Act takes effect January 1, 2027, and applies to all taxable years beginning on or after that date