Georgia Code
Part 1 - Tax Exemptions
§ 48-5-44.1. Homestead Exemption for Residents Residing in a Municipal Corporation Located in More Than One County; Application Required; Renewal

History. Code 1981, § 48-5-44.1 , enacted by Ga. L. 2018, p. 235, § 1/HB 820.
Effective date. —
This Code section became effective January 1, 2019.
Editor’s notes.
Ga. L. 2018, p. 235, § 3/HB 820, not codified by the General Assembly, provides, in part, that this Code section becomes effective January 1, 2019, upon the ratification of the question presented to the voters at the November 6, 2018 election. The constitutional amendment was approved by a majority of the qualified voters voting at the general election held on November 6, 2018.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 2 - Property Tax Exemptions and Deferral

Part 1 - Tax Exemptions

§ 48-5-40. Definitions

§ 48-5-41. Property Exempt From Taxation

§ 48-5-41.1. Exemption of Qualified Farm Products and Harvested Agricultural Products of Family Farm Entities

§ 48-5-41.2. Exemption From Taxation of Personal Property in Inventory for Business

§ 48-5-41.3. [For Effective Date, See note.] Tax Exemption for Timber Equipment

§ 48-5-42. Exempt Personalty

§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less

§ 48-5-43. Exemption for Fertilizers

§ 48-5-44. Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program on Homestead Exemption; Limits

§ 48-5-44.1. Homestead Exemption for Residents Residing in a Municipal Corporation Located in More Than One County; Application Required; Renewal

§ 48-5-45. Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another

§ 48-5-46. Procedure for Application

§ 48-5-47. Applications for Homestead Exemptions of Individuals 65 or Older

§ 48-5-47.1. Homestead Exemptions for Individuals 62 or Older With Annual Incomes Not Exceeding $30,000.00

§ 48-5-48. Homestead Exemption by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application; Retroactive Award

§ 48-5-48.1. Level 1 Freeport Exemption; Application; Filing; Renewal

§ 48-5-48.2. Level 1 Freeport Exemption; Referendum

§ 48-5-48.3. Homestead Exemption for Senior Citizens

§ 48-5-48.4. Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty

§ 48-5-48.5. Level 2 Freeport Exemption; Application; Filing; Renewal

§ 48-5-48.6. Level 2 Freeport Exemption; Referendum

§ 48-5-48.7. Freeport Exemptions; Determination of Timely Filing; Recourse for Improper Determinations

§ 48-5-49. Determination of Eligibility of Applicant; Appeal

§ 48-5-50. Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference

§ 48-5-50.1. Claim and Return of Constitutional or Local Law Homestead Exemptions From County Taxes, County School Taxes, or Municipal or Independent School District Taxes

§ 48-5-51. Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty

§ 48-5-52. Exemption From Ad Valorem Taxation for Educational Purposes of Homesteads of Qualified Individuals 62 or Older; Application; Replacement of Revenue

§ 48-5-52.1. Exemption From Ad Valorem Taxation for State, County, Municipal, and School Purposes of Homesteads of Unremarried Surviving Spouses of u.s. Servicemembers Killed in Action

§ 48-5-53. Falsification of Information Required by Code Section 48-5-52; Penalty

§ 48-5-54. Application of Homestead Exemptions to Properties With Multiple Titleholders and Properties Held by Administrators, Executors, or Trustees

§ 48-5-55. Continuation of Constitutional Exemptions From Ad Valorem Taxes

§ 48-5-56. Notice of Homestead Exemptions From Ad Valorem Taxation to Accompany Bill for Ad Valorem Taxes on Real Property