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GA HB52
Bill
Status
Engrossed
3/6/2025
Primary Sponsor
Carmen Rice
Click for details
AI Summary
- Extends the disabled veteran homestead exemption (greater of $32,500 or maximum federal amount under 38 U.S.C. § 2102) to unremarried surviving spouses or minor children for any future homestead they purchase, not just the original home
- Allows unremarried surviving spouses or minor children to file for the exemption in a new county if they move to a different homestead
- Homestead exemption for surviving minor children terminates at the end of the taxable year when the individual turns 18
- Requires a statewide referendum on the Tuesday after the first Monday in November 2026; the Act takes effect January 1, 2027, only if approved by more than half of voters
- Requires two-thirds majority vote in both the Senate and House of Representatives to pass, per Georgia constitutional requirements for tax exemptions
Legislative Description
Ad valorem tax; qualified disabled veterans; extend homestead exemption to unremarried surviving spouses or minor children
Last Action
Senate Recommitted
1/12/2026
Committee Referrals
Finance3/10/2025
Ways and Means1/15/2025
Full Bill Text
No bill text available