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.
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).
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.
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.
E. 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.
F. 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.
G. 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.
H. 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.
I. 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 by the Medal of Honor recipient.
J. DV Tags (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 rate as a result of being totally disabled permanently or totally disabled nonpermanently.
Georgia law allows a disabled veteran to obtain only one free license plate. It can be placed on either a leased or owned vehicle.