Georgia Code
Part 1 - Tax Exemptions
§ 48-5-54. Application of Homestead Exemptions to Properties With Multiple Titleholders and Properties Held by Administrators, Executors, or Trustees

History. Code 1981, § 48-5-54 , enacted by Ga. L. 1984, p. 1058, § 6; Ga. L. 1985, p. 149, § 48; Ga. L. 1993, p. 1777, § 2; Ga. L. 2006, p. 1104, § 4/HB 81; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “so long as” for “as long as” in the third sentence of subsection (b).
Editor’s notes.
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. 2006, p. 1104, § 5/HB 81, not codified by the General Assembly, provides, in part, that the amendment to subsection (b) shall be applicable to all taxable years beginning on or after January 1, 2007.
The state-wide referendum (Ga. L. 2006, p. 1104, § 5/HB 81), which provided that, with respect to base year assessed value homestead exemptions, the surviving spouse of a deceased spouse who has been granted such a homestead exemption shall receive that exemption at the same base year valuation that applied to the deceased spouse so long as that surviving spouse continues to occupy the home as a residence and homestead, was approved by a majority of the qualified voters at the November 7, 2006 general election.

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