GBI investigates improper homestead exemption

A Twiggs County commissioner allegedly attempted to "transfer" his disabled veterans exemption onto a house occupied by his son.  It is also alleged that he told a relative in the tax assessors office to make the change.  The Georgia Bureau of Investigation is looking into the case.

The disabled veterans property tax break is a statewide exemption available to a homeowner for their primary residence if they are considered 100 percent disabled by the federal Department of Veterans Affairs (VA).  Commissioner Tommie Lee Bryant is also accused of receiving the exemption for 20 years although he is considered 60 percent disabled.

During a Georgia Association of Tax Commissioners conference a couple of years ago, I heard a speaker from the Georgia Department of Veterans Service who argued that veterans who are compensated at a 100 percent level in terms of their benefits should also be granted the disabled veterans homestead exemption, even if they are not considered 100 percent disabled by the VA.  I think that is an appropriate standard if the applicant can document that he or she is being compensated at a 100 percent level.  From the news reports, it is difficult to tell whether or not Commissioner Bryant has that documentation.

I was somewhat surprised that the state has become involved in what looks at first glance to be an administrative question about property tax exemption eligibility.  However, using one's authority as a public official and influencing a relative to make the change probably escalated this case beyond the basic eligibility question.

Notes for Veterans Day

Partial exemption from property taxes
The City of Decatur provides a homestead exemption specific to veterans with disabilities in accordance with state law.  If applicants for the disabled veteran exemption provide us with a letter indicating 100 percent disability from the Department of Veterans Affairs and file an application card with our office, the exemption can save you up to $3,000 a year on your Decatur property tax bill.  The exemption is also available to unremarried surviving spouses.  Please note that this exemption is based on the disability status of veterans, and is separate from the exemption that disability-based exemption offered by DeKalb County.

Exemption from business license fees
Veterans discharged under honorable conditions from the U.S. military who have at least a 10 percent disability from wartime or a 25 percent service-connected disability from peacetime whose income is exempt from state taxation are also eligible for exemption from occupation taxes. In other words, you do not have to pay for a business license in Decatur if you meet those criteria. If you own a business in Decatur and qualify for this occupation tax exemption, please contact my office at 404-370-4100 so we can adjust your account.

Veterans Day in Decatur
A remembrance service honoring those who served in the military who are buried in the Decatur Cemetery will take place onsite tomorrow at 11 a.m.

Decatur City Hall will be open for business on November 11. Decatur schools, the post office, local banks, and DeKalb County offices will be closed.