# Georgia — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

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, not quoted from the source)_
- **Statute citation:** Ga. Code § 48-5-48 _(verified: appears in the quote below)_
- **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: appears in the quote below)_
- **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: appears in the quote below)_
- **Exemption at lower ratings:** None — no graduated tiers; the veteran must meet the statutory 'disabled veteran' definition _(verified: appears in the quote below)_
- **Home value cap:** The value of all property in excess of the exempted amount remains subject to taxation _(verified: appears in the quote below)_
- **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: appears in the quote below)_
- **Annual adjustment:** Yes, indirectly — the exemption tracks the maximum amount grantable under 38 U.S.C. § 2102, which is adjusted federally _(verified: appears in the quote below)_
- **Primary residence required:** Yes — the homestead must be owned and actually occupied by the veteran as a residence and homestead _(verified: appears in the quote below)_

## 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.

## Source

- https://law.justia.com/codes/georgia/title-48/chapter-5/article-2/part-1/section-48-5-48/

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules](https://referencesource.org/veteran-property-tax-exemptions-by-state/).