Georgia Code
Part 1 - Tax Exemptions
§ 48-5-49. Determination of Eligibility of Applicant; Appeal

History. Ga. L. 1937-38, Ex. Sess., p. 145, § 5; Code 1933, § 91A-1113, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 31; Ga. L. 1981, p. 1857, § 14.

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