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 for 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 rated unemployable 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.
The exemption is granted on ONLY one vehicle the veteran owns and upon which the free Disabled Veteran (DV) license plate is attached. Veterans who qualify for the Purple Heart or Medal of Honor specialty license plates are also exempt.
For more information on vehicle tax exemptions, contact your local County Tax Office.
Business Certificate of Exemption
Georgia veterans are eligible for a certificate granting 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 for a period of ten years, if they meet these conditions:
- discharged under honorable conditions
- service-connected disability rating of 10 percent or more
Veterans should begin their application at a local County Probate Court Office and provide a copy of their DD Form 214 and a VA “Summary of Benefits” letter. Once verified, the County Probate Court Office will issue a notarized letter confirming eligibility and send the letter to the Secretary of State’s Office.
For verification of a veteran’s disability compensation, contact the U.S. Department of Veterans Affairs at 1-800-827-1000 to request a “Summary of Benefits” letter.
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).