Regarding Tax Exemptions
This book describes tax exemptions as they are written in Georgia law. However, the administration of tax exemptions is as interpreted by the tax commissioners of Georgia’s 159 counties.
GDVS personnel will assist veterans in obtaining the necessary documentation for filing, but the actual filing is left to the veteran.
The GDVS makes no guarantees regarding the awarding of tax exemptions.
Abatement of Income Taxes for Combat Deaths
Georgia law provides that service personnel who die as a result of wounds, disease, or injury incurred while serving in a combat zone as a member of the U.S. armed forces are exempt from all Georgia income taxes for the taxable year of death. Additionally, such taxes shall not apply or any prior taxable year ending on or after the first day served in the combat zone.
Ad Valorem Tax on Vehicles
This exemption applies to either the annual property tax or the title tax, whichever is applicable.
This exemption is for veterans who are verified by VA to be 100 percent totally and permanently service-connected disabled and veterans who are receiving or who are entitled to receive statutory awards from VA for:
(1) loss or permanent loss of use of one or both feet;
(2) loss or permanent loss of use of one or both hands;
(3) loss of sight in one or both eyes; or
(4) permanent impairment of vision of both eyes to a prescribed degree.
Exemption is granted on one vehicle the veteran owns and upon which the free Disabled Veteran (DV) license plate is attached. Also exempt are veterans who qualify for the Purple Heart or Medal of Honor specialty license plates.
Business Certificate of Exemption
Georgia veterans are eligible for an exemption from any occupation tax, administrative fee, or regulatory fee imposed by local governments for peddling, conducting a business, or practicing a profession or semi-profession, if they meet all of these conditions:
- discharged under honorable conditions
- service-connected disability rating of 10 percent (wartime veterans) or 25 percent (peacetime veterans)
- income is not liable for state income taxes
Extension of Filing Deadline for Combat Deployment
The tax filing deadline for combat deployed military personnel (those who served on active duty as members of the U.S. armed forces in combat activities during a period designated by the President) is extended until 180 days after such deployment ends.
Sales Tax Exemption for Vehicle Purchase/Adaptation
A disabled veteran who receives a VA grant for the purchase and special adapting of a vehicle is exempt from paying the state sales tax on the vehicle (only on the original grant).