Georgia House of Representatives - 1995/1996 Sessions

HB 357 - Homestead exemptions; killed in combat; spouse and children

Page Numbers - 1/ 2

1. Scoggins  24th         2. Dixon  168th            3. McBee  88th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
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               House          Action         Senate                                                 
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              1/23/95  Read 1st Time                                                                
              1/24/95  Read 2nd Time                                                                
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Code Sections amended:                                                                              


HB 357                                            LC 19 2214






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-5-48 of the Official Code of
  1- 2  Georgia Annotated, relating to homestead exemptions for
  1- 3  disabled veterans, so as to extend a homestead exemption to
  1- 4  the unremarried surviving spouse or minor children of
  1- 5  certain persons who are killed in military combat; to repeal
  1- 6  conflicting laws; and for other purposes.

  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 8  Code Section 48-5-48 of the Official Code of Georgia
  1- 9  Annotated, relating to homestead exemptions for disabled
  1-10  veterans, is amended by striking subsection (b) and
  1-11  inserting in lieu thereof a new subsection (b) to read as
  1-12  follows:

  1-13    "(b) Any disabled veteran as defined in any paragraph of
  1-14    subsection (a) of this Code section who is a citizen and
  1-15    resident of Georgia is granted an exemption of the greater
  1-16    of $32,500.00 or the maximum amount which may be granted
  1-17    to a disabled veteran under Section 802 of Title 38 of the
  1-18    United States Code, as amended, on his the homestead which
  1-19    such veteran owns and actually occupies as a residence and
  1-20    homestead, such exemption being from all ad valorem
  1-21    taxation for state, county, municipal, and school
  1-22    purposes.  The value of all property in excess of the
  1-23    exempted amount cited above shall remain subject to
  1-24    taxation. The unremarried surviving spouse or minor
  1-25    children of any such disabled veteran as defined in this
  1-26    Code section or of any Georgia citizen who dies while in
  1-27    active service as a member of the armed forces of the
  1-28    United States, if the death occurred while serving in a
  1-29    combat zone or as a result of wounds, disease, or injury
  1-30    incurred while so serving shall also be entitled to an
  1-31    exemption of the greater of $32,500.00 or the maximum
  1-32    amount which may be granted to a disabled veteran under
  1-33    Section 802 of Title 38 of the United States Code, as
  1-34    amended, on the homestead so long as the unremarried


                                 -1- (Index)

                                                  LC 19 2214

  2- 1    surviving spouse or minor children continue actually to
  2- 2    occupy the home as a residence and homestead, such
  2- 3    exemption being from all ad valorem taxation for state,
  2- 4    county, municipal, and school purposes.  The value of all
  2- 5    property in excess of such exemption granted to such
  2- 6    unremarried surviving spouse or minor children shall
  2- 7    remain subject to taxation."

                         SECTION 2.

  2- 8  All laws and parts of laws in conflict with this Act are
  2- 9  repealed.





































                                 -2- (Index)