Georgia Code
Part 1 - Tax Exemptions
§ 48-5-41. Property Exempt From Taxation

(2.1) (A) All places of religious worship.
(B) All property owned by and operated exclusively as a church, an association or convention of churches, a convention mission agency, or as an integrated auxiliary of a church or convention or association of churches, when such entity is qualified as an exempt religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and such property is used in a manner consistent with such exemption under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended;
History. Ga. L. 1878-79, p. 32, § 1; Code 1882, § 798; Civil Code 1895, § 762; Civil Code 1910, § 998; Ga. L. 1913, p. 122, § 1; Ga. L. 1919, p. 82, § 1; Code 1933, § 92-201; Ga. L. 1943, p. 348, § 1; Ga. L. 1946, p. 12, § 1; Ga. L. 1947, p. 1183, §§ 1, 2; Ga. L. 1955, p. 262, § 1; Ga. L. 1965, p. 182, § 1; Ga. L. 1967, p. 629, § 1; Ga. L. 1973, p. 19, §§ 1-3; Ga. L. 1973, p. 934, § 1; Ga. L. 1976, p. 639, § 1; Ga. L. 1977, p. 1152, §§ 1, 2; Code 1933, § 91A-1102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, §§ 29A, 30; Ga. L. 1982, p. 3, § 48; Ga. L. 1984, p. 520, § 1; Ga. L. 1984, p. 1058, § 1; Ga. L. 1984, p. 1253, § 1; Ga. L. 1987, p. 191, § 9; Ga. L. 1994, p. 927, § 1; Ga. L. 1994, p. 965, § 1; Ga. L. 1995, p. 233, § 1; Ga. L. 1995, p. 1302, § 14; Ga. L. 1997, p. 963, § 1; Ga. L. 1998, p. 1015, § 1; Ga. L. 1998, p. 1150, § 2; Ga. L. 2001, p. 1098, § 3; Ga. L. 2006, p. 235, § 1/HB 173; Ga. L. 2006, p. 376, § 1/HB 848; Ga. L. 2007, p. 341, § 1/HB 445; Ga. L. 2010, p. 987, § 1/HB 1186; Ga. L. 2014, p. 679, § 1/HB 788; Ga. L. 2016, p. 864, § 48/HB 737; Ga. L. 2017, p. 55, § 2/HB 196; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2019, p. 488, § 1/HB 344.
The 2016 amendment, effective May 3, 2016, part of an Act to revise, modernize, and correct the Code, revised punctuation in subsection (a) and substituted “a historical” for “an historical” in paragraph (a)(15).
The 2017 amendments. —
The first 2017 amendment, effective January 1, 2019, substituted a period for the semicolon at the end of subparagraph (a)(13)(B); and added subparagraphs (a)(13)(C) and (a)(13)(D). The second 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, inserted “the term” near the beginning of the second sentence of paragraph (a)(15).
The 2019 amendment effective January 1, 2021, deleted “and” at the end of paragraph (a)(14), substituted “; and” for a period at the end of paragraph (a)(15), and added paragraph (a)(16). See editor’s note for applicability.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2001, in subparagraph (a)(12)(C), the subparagraph “(C)” designation was capitalized and a semicolon was substituted for the period at the end of the subparagraph.
Editor’s notes.
Ga. L. 1984, p. 520, § 2 and Ga. L. 1984, p. 1253, § 2, not codified by the General Assembly, provided that those Acts (which added subparagraph (a)(1)(C) and paragraph (a)(13), respectively) would become effective January 1, 1985, if approved at a referendum conducted in conjunction with the November 1984 general election, and would apply to all tax years beginning on or after January 1, 1985; otherwise, the amendments by those Acts would be void. Both amendments were approved by a statewide referendum held on November 6, 1984.
Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provided as follows: “In the event of any conflict between this Act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act.”
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that that Act applies to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.
The state-wide referendum (Ga. L. 1994, p. 927) which would have added a new paragraph (a)(10.1), concerning blueberry plants, was defeated at the general election in November, 1994.
The state-wide referendum (Ga. L. 1994, p. 965) which added paragraph (a) (14) was approved by a majority of the qualified voters voting at the general election held in November, 1994, and took effect January 1, 1995.
The state-wide referendum (Ga. L. 1995, p. 233) which added paragraph (a)(15) was approved by a majority of the qualified voters voting at the general election held in November, 1996, and took effect on January 1, 1997.
The state-wide referendum (Ga. L. 1998, p. 1015) which provided for an ad valorem tax exemption for church convention property was approved by a majority of the qualified voters voting at the November 1998 general election.
The state-wide referendum (Ga. L. 1998, p. 1150) which provided for an ad valorem tax exemption for livestock and crops was approved by a majority of the voters voting at the November 1998 general election.
The state-wide referendum (Ga. L. 2000, p. 813, § 2), which would have added a new paragraph (a)(16), relating to exemption from ad valorem taxation of property owned by an Elks Lodge, was defeated at the November 7, 2000 general election.
Ga. L. 2001, p. 1098, § 3, which amended this Code section, purported to amend Code Section 48-5-40 but actually amended Code Section 48-5-41.
The state-wide referendum (Ga. L. 2002, p. 994, § 2), which would have added a new paragraph (a)(16), relating to exemption from ad valorem taxation of property owned by a nonprofit corporation housing a medical museum or medical society, was defeated at the November, 2002 general election.
The state-wide referendum (Ga. L. 2002, p. 1057, §§ 1 and 2), which would have added a new paragraph (a)(16) and revised subsections (c) and (d), relating to exemption from ad valorem taxation of certain commercial fishing vessels, was defeated at the November, 2002 general election.
Ga. L. 2006, p. 235, § 2/HB 173, not codified by the General Assembly, provides that, if approved, the amendment to paragraph (a)(14) by that Act shall apply to all taxable years beginning on or after January 1, 2007.
The state-wide referendum (Ga. L. 2006, p. 235, § 2/HB 173), which designated former paragraph (a)(14) as subparagraph (a)(14)(A), inserted “or” at the end, and added subparagraph (a)(14)(B), relating to exemption from ad valorem taxation for veterans organizations which refurbish historic military aircraft, was approved by a majority of qualified voters at the November 7, 2006 general election.
The state-wide referendum (Ga. L. 2006, p. 376, § 2/HB 848), which designated former subsection (d) as paragraph (d)(1), and in paragraph (d)(1), added “Except as otherwise provided in paragraph (2) of this subsection,” at the beginning, and added paragraph (d)(2) was approved by a majority of qualified voters at the November 7, 2006 general election.
The state-wide referendum (Ga. L. 2014, p. 679, § 3/HB 788), which added subparagraph (a)(1)(F), was approved by a majority of qualified voters at the November 4, 2014 general election.
Ga. L. 2017, p. 55, § 4/HB 196 provided for the amendment of paragraph (a)(13), effective January 1, 2019, upon approval by the voters at the November 2018 election. The constitutional amendment was approved by a majority of the qualified voters voting at the general election held on November 6, 2018.
The state-wide referendum (Ga. L. 2019, p. 488, § 1/HB 344), which deleted “and” at the end of paragraph (a)(14), substituted “; and” for a period at the end of paragraph (a)(15), and added paragraph (a)(16), was approved by a majority of qualified voters at the November 3, 2020 general election.
Ga. L. 2019, p. 488, § 2/HB 344, not codified by the General Assembly, provides, in part, that the Act shall be applicable to all tax years beginning on or after January 1, 2021.
Law reviews.
For comment criticizing Elder v. Henrietta Egleston Hosp. for Children, Inc., 205 Ga. 489 , 53 S.E.2d 751 (1949), holding hospital property exempt from taxation, even though income is derived therefrom, when income was applied exclusively to maintenance and charitable purposes, see 1 Mercer L. Rev. 111 (1949).
For comment on Delta Airlines v. Coleman, 219 Ga. 12 , 131 S.E.2d 768 (1963), see 26 Ga. B. J. 201 (1963).
For note on discriminatory charitable trusts in Georgia, with regard to application of the cy pres doctrine, in light of Evans v. Newton, 382 U.S. 296, 86 S. Ct. 486 , 15 L. Ed. 2 d 373 (1966), see 6 Ga. St. B. J. 428 (1970).
For comment as to tax exempt status of church administrative offices, in light of Leggett v. Macon Baptist Ass’n, 232 Ga. 27 , 205 S.E.2d 197 (1974), see 26 Mercer L. Rev. 361 (1974).
For article discussing tax exemptions and deductions as incentives for establishment of foreign business in Georgia, see 27 Mercer L. Rev. 629 (1976).
For article, “Tax-exempt Financing of Private Business: Structural Approaches,” see 16 Ga. St. B. J. 8 (1979).
For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979).
For survey article on local government law, see 34 Mercer L. Rev. 225 (1982).
For annual survey of real property law, see 35 Mercer L. Rev. 257 (1983).
For annual survey of state and local tax law, see 35 Mercer L. Rev. 281 (1983).
For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).
For annual survey of state and local taxation, see 42 Mercer L. Rev. 421 (1990).
For article, “Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State,” see 28 Ga. St. B. J. 108 (1991).
For survey article on real property law, see 59 Mercer L. Rev. 371 (2007).
For annual survey on real property law, see 70 Mercer L. Rev. 209 (2018).