The administration of tax exemptions is as interpreted by the tax commissioners of Georgia’s 159 counties.

Any questions pertaining to tax exemptions at the local level should be asked to and answered by your County Tax Commissioner’s office.

GDVS personnel will assist veterans in obtaining the necessary documentation for filing. The actual filing of documents is the veteran’s responsibility.

To obtain verification letters of disability compensation from the Department of Veterans Affairs, please call 1-800-827-1000 and request a Summary of Benefits letter.

This exemption is available to honorably discharged Georgia veterans who are considered disabled according to any of several criteria. 

In order to qualify, the disabled veteran must own the home and use it as a primary residence. This exemption is extended to the un-remarried surviving spouse or minor children as long as they continue to occupy the home as a residence.  

Available to:

  • Honorably discharged Georgia veterans considered disabled by any of these criteria:
    • VA-rated 100 percent permanent and totally disabled
    • VA-rated less than 100 percent disabled but entitled as 100 percent rate due to unemployability   
    • Entitled to receive a statutory award from VA for: 
      • Loss or permanent loss of use of one or both feet
      • Loss or permanent loss of use of one or both hands
      • Loss of sight in one or both eyes
      • Permanent impairment of both eyes *
  • Surviving, un-remarried spouses of qualified deceased veterans
  • Surviving minor children of qualified deceased veterans

* – Central visual acuity of 20/200 or less in the better eye (with corrective glasses) or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends on angular distance no greater than 20 degrees in the better eye.

Any qualifying disabled veteran may be granted an exemption of $60,000 plus an additional sum from paying property taxes for county, municipal, and school purposes.

The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs. The amount for 2019 is $85,645. The value of the property in excess of this exemption remains taxable. 

For more information on tax exemptions, visit dor.georgia.gov, call 404-724-7000, contact your county tax commissioner’s office, or consult a tax professional.