Exemptions From Taxation
A. Homestead Tax: Certain disabled veterans and certain widows/widowers, or minor children are allowed the maximum amount which may be granted under Section 2102 of Title 38 of the United States Code. (For more information, see Georgia Code Section 48-5-48 here).
B. Sales Tax on Vehicles: 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). (For more information, see Georgia Code Section 48-8-3 here).
C. Ad Valorem Tax on Vehicles: Exempt are 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 the vehicle the veteran owns or leases and upon which the free Handicapped Veterans (HV) Motor Vehicle license plate is attached. (For more information, see Georgia Code Section 40-2-69 here).
D. State Income Tax: The period of time military personnel served on active duty as members of the armed forces of the United States in combat activities during a period designated by the President plus the next 180 days thereafter are disregarded in determining whether any filing requirement has been performed within the time limit prescribed for filing. For individuals who are hospitalized as a result of an injury or confined as a prisoner-of-war, the period of service in the combat zone, plus the period of confinement and the next 180 days there after shall be disregarded in determining whether any filing requirement has been performed within the time limit prescribed for filing. (For more information, see Georgia Code Section 48-7-36 here).
A. Certificate of Exemption: Disabled veterans are exempt from payment of occupational taxes, administration fees, and regulatory fees imposed by local governments for peddling, conducting a business, or practicing a profession or semi profession upon meeting the following eligibility requirements: (1) be discharged under honorable conditions from the armed forces of the United States; (2) have 10 percent disability for certain wartime veterans or a 25 percent service-connected disability for peace time-only veterans; and (3) have an income that is not liable for state income taxes.
B. Hunting and Fishing Licenses: Any veteran who is a legal resident of Georgia, who files with the Game and Fish Division, Department of Natural Resources a letter from VA or a certificate from the Social Security Administration, Medicaid, Medicare, Railroad Retirement System or a unit of federal, state or local government recognized by the Board of Natural Resources by rule or regulation stating that he/she is a totally and permanently disabled veteran, is entitled to a lifetime honorary hunting and fishing license allowing the veteran to fish and hunt within the state without the payment of any fee. Persons who are at least 65 years old or who are rated totally blind also qualify. (For more information, see Georgia Code Section 27-2-4 here).
C. Veterans Drivers' Licenses: Issued free to veterans who were residents of Georgia at the time of enlistment or commissioning and are residents at the time of application for the license or who have been residents of Georgia for at least two years immediately preceding the date of application for the license. Individuals must have served on active duty in the armed forces of the United States or on active duty in a reserve component, including the National Guard, during wartime or any conflict when personnel were committed by the President, except for periodic transfer from reserve status to active duty status for training purposes, and who were discharged or separated under honorable conditions. The individual need not have been assigned to a unit or division which directly participated in such war or conflict. Additionally, any member or former member of the National Guard or reserve forces who has 20 or more years creditable service is entitled to a free driver's license. Veterans must obtain certification from SDVS in order to obtain a free license. (For more information, see Georgia Code Section 40-5-36 here).
D. Honorary Driver's License: Issued free to: (1) any Georgia resident who is the surviving spouse of a veteran who was eligible for a veteran's license, so long as the surviving spouse does not remarry; or (2) any resident of Georgia who is the spouse of a veteran who would qualify for a veteran's license were it not for the veteran's permanent disabilities which preclude the operation of a motor vehicle.
E. Medal of Honor Tags: Special license plates are issued free to a veteran who is a legal resident of Georgia and who is a Medal of Honor recipient. Two distinctive license plates will be issued to be placed on the front and rear of the motor vehicle owned/leased by the Medal of Honor recipient. * (For more information, see Georgia Code Section 40-5-36 here).
F. DV Tags, Free (Automobile/Motorcycle): Provided free of charge to: (1) any veteran who was separated under honorable conditions and who served on active duty in the armed forces or on active duty in a reserve component, including the National Guard, and who is receiving or entitled to receive a statutory award from VA for (a) loss or permanent loss of use of one or both feet; (b) loss or permanent loss of use of one or both hands; (c) loss of sight in one or both eyes; or (d) permanent impairment of both eyes to the extent that there is central visual acuity of 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 an angular distance no greater than 20 degrees in the better eye; or (2) any veteran separated under honorable conditions and verified by VA as receiving or entitled to receive compensation at the 100 percent service connected rate as a result of being totally disabled permanently or totally disabled non-permanently. Georgia law allows a disabled veteran to obtain only one free license plate. It can be placed on either a leased or owned vehicle. * (For more information, see Georgia Code Section 40-2-69 here).
G. DV Tags, Paid: Disabled veteran tags are available to veterans who were separated under honorable conditions and who meet the same degree of disability which is required for the issuance of DV tags, but are unable to qualify for a free license plate. DV tags are not issued free but may be purchased at special license plate rates. Ad valorem taxes are required to be paid on these license plates. * (For more information, see Georgia Code Section 40-2-73 here).
H. Purple Heart Tags: Recipients of the Purple Heart medal are entitled to one free license plate. It can be placed on an owned or leased vehicle. Additional tag(s) can be obtained by paying the regular license fees plus a manufacturing fee. * (For more information, see Georgia Code Section 40-2-84 here).
I. POW Tags: One free license plate will be issued free to any veteran who is a former prisoner-of-war, who was discharged under honorable conditions, and who is a legal resident of Georgia. Former prisoners-of-war are exempt from paying ad valorem taxes for state, county, municipal, and school purposes on the vehicle on which they place the free POW license plate. Additional plates may be purchased upon payment of the appropriate taxes and registration fees. The free tag can be issued to any vehicle owned by the recipient. If the vehicle is leased, ad valorem taxes will have to be paid. * (For more information, see Georgia Code Section 40-2-70 here).
J. Pearl Harbor Tags: Veterans of the armed forces of the United States who survived the attack on Pearl Harbor are eligible to receive a special and distinctive vehicle license plate upon application and payment of an additional fee. Ad valorem taxes are required to be paid on these license plates. * (For more information, see Georgia Code Section 40-2-85 here).
K. ID Cards: Personal identification cards are available to veterans who do not have a motor vehicle driver’s license and who would, otherwise, be entitled to issuance of a free veteran’s driver’s license. (For more information, see Georgia Code Section 40-5-103 here).
L. Reduced Fees for Disabled Veterans: Any service connected disabled veteran who was discharged under honorable conditions can visit/use state parks, historical sites, and recreational areas at reduced rates after receiving a certificate from SDVS. (For more information, see Georgia Code Section 12-3-9.1 here).
M. Veterans License Plates: Retired personnel of the U.S. Armed Forces or individuals who served during WWI, WWII, Korean War, Vietnam War, Operation Desert Shield/Storm, Operation Enduring Freedom, and Operation Iraqi Freedom are eligible to purchase special and distinctive vehicle license plates. All requests must be accompanied by payment of the appropriate taxes, registration fees and manufacturing fees. Motor vehicle owners who retired from active duty with the Armed Forces of the United States shall be issued one free tag upon application. Ad valorem taxes are required to be paid on these license plates. Appropriate documentation of military service must be presented. * (For more information, see Georgia Code Section 40-2-85.1 here. See examples of these plates, and learn how to apply, here).
Special Provisions:
A. Handicapped Parking: Holders of DV license tags are authorized to park their vehicles displaying such tags in parking areas designated for the handicapped without obtaining special handicapped parking area permits.
B. Motor Fuel Service to Handicapped: When there is an option on the price of fuel at a full-service/self-service facility, a station employee, upon request will dispense fuel at the lower price from the self-service pump into vehicles bearing DV license tags if: (1) the handicapped/disabled veteran is driving the vehicle into which fuel is to be dispensed; and (2) the veteran is not accompanied by a person at least 16 years of age who is not blind or has impaired mobility. (For more information, see Georgia Code Section 10-1-164.1 here).
C. Abatement of State Income Taxes: 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 armed forces of the United States, are exempt from all Georgia income taxes for the taxable year of death, nor shall such taxes apply for any prior taxable year ending on or after the first day served in the combat zone. (For more information, see Georgia Code Section 48-7-37 here).
D. Employment Preference: A 5-point credit is extended to war veterans employed by the State of Georgia. A 10-point credit is extended to veterans employed by the State of Georgia with a VA service connected disability of 10 percent or more. (For more information, see Georgia Code Section 38-4-9 here or the State Personnel Administration's explanation here.).
E. Guardianship: The Uniform Guardianship Act provides for appointment of a guardian for incompetent veterans and for veterans’ children when VA benefits are involved. These appointments are made on the basis of certificates issued only by VA.
F. War Veterans Homes: Treatment is provided all honorably discharged war veterans in the Georgia War Veterans Home, Milledgeville, and in the Georgia War Veterans Nursing Home, Augusta. The term "war veteran" for this benefit means any veteran who served on active duty in the armed forces of the United States, or on active duty in a reserve component, including the National Guard, during wartime or during the period January 31, 1955, through May 7, 1975. To determine eligibility, see your local SDVS office.
G. State Veterans Memorial Cemeteries: Locations in Milledgeville and Glennville. Eligibility criteria are the same as federal law. (More information is available here.
H. Vital Statistics: Veterans, dependents, VA or veterans’ organizations, may obtain copies of marriage, divorce, birth and death documents without charge, through the Department of Veterans Service, provided the copies are to be used for establishing disability or death claims with VA, and the request is in writing. (For more information, see Georgia Code Section 38-1-1 here).
I. Service Records: There is no charge for recording of veterans’ discharge certificates (DD Form 214) in county Superior Courts. (For more information, see Georgia Code Section 15-6-72 here).
* A surviving spouse may retain the license plate(s) until their death as long as they do not remarry. Ad valorem taxes are required, however.