SUMMARY:

            This bill would amend Part 2 of Article 10 of Title 48 of the O.C.G.A. to provide for partial ad valorem exemption on certain motor vehicles owned by disabled veterans with the percentage of exemption proportionate to the percentage of disability.

REQUIREMENTS:

• The veteran would have to be permanently disabled, but less than 100%, and not be qualified to receive the exemption under existing Code Section 48-5-478.
• If the veteran qualifies for a free disabled veteran motor vehicle license plate, he or she would be exempt from a percentage of ad valorem taxes equal to the percentage of his/her disability.

NOTE:

            As worthy as the veterans are for every consideration, this is yet another ad valorem tax exemption in a year of economic crisis for governmental agencies and schools.  Taken alone it probably would amount to very little in the larger scheme of things.  However, added to all the other proposed exemptions, substantial losses to the general fund could accumulate, and these funds are used to pay for other services which could be very important to veterans who have children in schools and live in communities struggling to keep cities, counties, and our state functioning.