Fulton County Board of Assessors: Disabled Veteran Homestead Exemption

The exemption is the State's, under Code section 48-5-48; see the Georgia entry. In Fulton County the Board of Assessors takes homestead applications, online through its portal, by post, or in person at county service centres; its office is at 235 Peachtree Street NE, Atlanta (404-612-6440). The amount for 2026. The Board posts the Department of Revenue's memorandum of December 31, 2025: a qualifying disabled veteran, unremarried surviving spouse or minor child may exempt $126,526 of the homestead for tax year 2026, the federal specially adapted housing maximum, and so may a surviving spouse of a service member killed in action under 48-5-52.1. Value above that stays taxable. What the 2026 guide says, and where it is narrower than the law. Amount. The guide says an approved veteran "will receive a Homestead Exemption from all ad valorem taxation for county, city and school purposes". The statute grants an exemption of a fixed amount from those taxes, and "the value of all property in excess of the exempted amount ... shall remain subject to taxation". A home worth more than the exemption still gets a bill. Who qualifies. The guide lists only veterans "approved by the veterans administration as being 100% service connected disability or paid at the 100% rate". Section 48-5-48(a) also takes a veteran entitled to a VA statutory award for loss or loss of use of a foot or hand, loss of sight, or a defined loss of vision in both eyes; veterans of a war or armed conflict with a defined loss or loss of use of both legs, or of a leg together with an arm, blindness or a balance impairment; and a veteran eligible for a specially adapted housing grant under 38 U.S.C. 2101. A veteran on any of those routes should apply. Retroactive refund. The guide does not mention section 48-5-48(g): a veteran whose VA decision has a retroactive effective date can get back up to three years of taxes that would have been exempt. Deadline. The Board's exemptions page and 2026 guide say applications must be in by April 1 and later ones count for the next year. Senate Bill 566, signed April 22, 2026 and applying from tax year 2026, rewrote Code section 48-5-45: an application filed at any time during the year after the home becomes the residence counts for that year if it is in by the final date to appeal that year's assessment notice. A veteran who missed April 1, 2026 should file before the 2026 appeal deadline on the notice and cite the Act. The same Act requires an owner who stops qualifying to tell the county by that date, on pain of back taxes, interest and a 50% penalty. Surviving spouse. The guide continues the exemption for the unremarried spouse or minor children who keep living in the home, as the statute does, and section 48-5-48(b.1) also lets them carry it to a later home in the same county.