Georgia
For Georgia, statute citation is Ga. Code § 48-5-48; minimum disability rating is 100% — adjudicated 100 percent totally disabled by the VA, or compensated at the 100 percent level due to individual unemployability, or entitled to a statutory award for loss of feet, hands, or sight (other non-rating pathways also qualify); exemption at 100% disability is Exemption of the greater of $32,500 or the maximum amount grantable under 38 U.S.C. § 2102 (the VA specially adapted housing grant ceiling) of homestead value, from all state, county, municipal, and school ad valorem taxation; exemption at lower ratings is None — no graduated tiers; the veteran must meet the statutory 'disabled veteran' definition; home value cap is The value of all property in excess of the exempted amount remains subject to taxation, verified against its source on 2026-08-18.
- State
- Georgia our reading
- Statute citation
- Ga. Code § 48-5-48 verified
- Minimum disability rating
- 100% — adjudicated 100 percent totally disabled by the VA, or compensated at the 100 percent level due to individual unemployability, or entitled to a statutory award for loss of feet, hands, or sight (other non-rating pathways also qualify) verified
- Exemption at 100% disability
- Exemption of the greater of $32,500 or the maximum amount grantable under 38 U.S.C. § 2102 (the VA specially adapted housing grant ceiling) of homestead value, from all state, county, municipal, and school ad valorem taxation verified
- Exemption at lower ratings
- None — no graduated tiers; the veteran must meet the statutory 'disabled veteran' definition verified
- Home value cap
- The value of all property in excess of the exempted amount remains subject to taxation verified
- Surviving spouse eligible
- Yes — the unremarried surviving spouse or minor children receive the same exemption amount so long as they continue to occupy the home as a residence and homestead verified
- Annual adjustment
- Yes, indirectly — the exemption tracks the maximum amount grantable under 38 U.S.C. § 2102, which is adjusted federally verified
- Primary residence required
- Yes — the homestead must be owned and actually occupied by the veteran as a residence and homestead verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
Any disabled veteran as defined in any paragraph of subsection (a) of this Code section who is a citizen and resident of Georgia is granted an exemption of the greater of $32,500.00 or the maximum amount which may be granted to a disabled veteran under Section 2102 of Title 38 of the United States Code, as amended, on his or her homestead which such veteran owns and actually occupies as a residence and homestead, such exemption being from all ad valorem taxation for state, county, municipal, and school purposes.
— law.justia.com, retrieved 2026-08-18
Source
- law.justia.comhttps://law.justia.com/codes/georgia/title-48/chapter-5/article-2/part-1/section-48-5-48/