Richmond County (Augusta): Disabled Veteran Homestead Exemption

The exemption is the State's, under Code section 48-5-48; see the Georgia entry. The consolidated government's Tax Commissioner takes applications (Municipal Building, 535 Telfair Street, Suite 100, Augusta, 706-821-2391 or 706-821-2419; by post to P.O. Box 1427, Augusta, GA 30903) and forwards them to the Board of Tax Assessors (535 Telfair Street, Suite 120, 706-821-2310) for the eligibility decision; a denial can be appealed to the Board of Equalization. The Board of Assessors' own site answers 403 to automated readers, and its homestead page - read from the Internet Archive's April 15, 2025 capture - defers applicants to the Tax Commissioner. What the county says. The 2027 Homestead Exemption Chart (headed August 2026) and the Exemption Summary page, row S5 Disabled Veteran: $126,526 off County & Urban M&O, County Bond, School General and School Bond; "100% totally and permanently disabled (Service Connected)"; "VA Letter, ID". The summary adds: "Extends to the un-remarried widow/widower of the disabled veteran provided they continue to occupy the home as a residence and homestead. No age or income limit." A fee note on both: "Solid Waste and Street Lights are not exempted." The amount is the current federal maximum for fiscal year 2026. Two surviving-spouse rows that disagree. The chart's SS row is "Surviving Spouse of Disabled Veteran", proved by a "VA letter for DIC Benefits", which tracks Code section 48-5-47.1. The Exemption Summary's SS row is "Surviving Spouse of 100% Disabled Service Connected Veteran", proved by a letter from the Secretary of Defense for a spouse of a member "killed or died as a result of a war or armed conflict while on active duty", which tracks section 48-5-52.1 (see the State entry ga-killed-in-action-spouse-homestead). Both exemptions exist and both pay the same amount; a widow or widower in either situation should claim it and, if refused, cite the section that fits the facts. Where that is narrower than the law. Rating. Section 48-5-48(a)(1) takes a 100% totally disabling rating, including individual unemployability paid at the 100% rate, and also a VA statutory award for loss or permanent loss of use of a foot or hand, loss of sight, or the defined loss of vision; the wartime limb-loss routes and adapted housing eligibility are further routes. The county's pages name only the 100% service-connected rating. Refund. Neither the chart nor the summary mentions the three-year refund for a retroactive VA decision in section 48-5-48(g). Deadline. The chart ends "DEADLINE APRIL 1st OF APPLICATION YEAR". The county's own homestead page already carries the Senate Bill 566 rule - "An applicant seeking a homestead exemption for the current year shall file a written application beginning January 1 until the end of the 45-day appeal period after assessment notices are mailed. The application may be filed in conjunction with, or in lieu of an appeal if filed during the 45-day appeal period" - and the Tax Commissioner's deadlines page gives the 2027 homestead application deadline as August 13, 2027, the appeal deadline for that year. Cite the Act if an application after April 1 is refused. Vehicles. The county's homestead pages require that all vehicles owned by the applicant and spouse be registered in Richmond County, a condition the State statute does not impose.