Georgia legislation · 2025-2026 Regular Session
Georgia HB52: Ad valorem tax; qualified disabled veterans; extend homestead exemption to unremarried surviving spouses or minor children
Status: Passed both chambers, April 2, 2026
A BILL to be entitled an Act to amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead exemption by qualified disabled veteran, filing requirements, periodic substantiation of eligibility, persons eligible without application, and retroactive award, so as to extend a homestead exemption for unremarried surviving spouses or minor children of a disabled veteran to include any future homestead; to clarify language; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead exemption by qualified disabled veteran, filing requirements, periodic substantiation of eligibility, persons eligible without application, and retroactive award, so as to extend a homestead exemption for unremarried surviving spouses or minor children of a disabled veteran to include any future homestead; to provide for procedures; to clarify language…
From the introduced text:
A BILL TO BE ENTITLED To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead exemption by qualified disabled veteran, filing requirements, periodic substantiation of eligibility, persons eligible without application, and retroactive award, so as to extend a homestead exemption for unremarried surviving spouses or minor children of a disabled veteran to include any future homestead; to provide for procedures; to clarify language; to amend Code Sections 40-2-69 and 48-5-478 of the Official Code of Georgia Annotated, relating to license plates for veterans qualifying as totally disabled and constitutional exemption from ad valorem taxation for disabled veterans, respectively, so as to make conforming changes; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: LC 50 1252S PART I SECTION 1-1. Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead exemption by qualified disabled veteran, filing requirements, periodic substantiation of eligibility, persons eligible without application, and retroactive award, is amended by revising subsections (a), (b), (d), and (e) and paragraph (1) of subsection (g) and repealing subsection (b.1) as follows: "(a) As used in this Code section, the …
Sponsors
- Randy Robertson (R, 29) · primary sponsor
- Carmen Rice (R, 139) · primary sponsor
- Angela O'Steen (R, 169)
- Matt Reeves (R, 99)
- Cannon, Chas (R, 172)
- Josh Bonner (R, 73)
Latest actions
- : Senate Passed/Adopted By Substitute
- : Senate Third Read
- : Senate Taken from Table
- : Senate Tabled
- : Senate Engrossed
- : Senate Committee Favorably Reported By Substitute
- : Senate Recommitted
- : Senate Read Second Time
- : Senate Committee Favorably Reported By Substitute
- : Senate Read and Referred
Votes
- Senate Vote #952 (April 2, 2026): 50 yea, 0 nay, passed
- House Vote #194 (March 6, 2025): 170 yea, 5 nay, passed
Common questions
- What is HB52?
- HB52 is a bill in the Georgia Legislature (2025-2026 Regular Session): Ad valorem tax; qualified disabled veterans; extend homestead exemption to unremarried surviving spouses or minor children.
- What does HB52 do?
- In its own words: To amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead exemption by qualified disabled veteran, filing requirements, periodic substantiation of eligibility, persons eligible without application, and retroactive award, so as to extend a homestead exemption for unremarried surviving spouses or minor children of a disabled veteran to include any future homestead; to provide for procedures; to clarify language…
- What is the status of HB52?
- Passed both chambers as of April 2, 2026. Latest action: Senate Passed/Adopted By Substitute (April 2, 2026).
- Who sponsored HB52?
- Randy Robertson (R, 29), with 5 co-sponsors.
- Where is the official record for HB52?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69349
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.