Each bill for ad valorem taxes on real property other than property required to be returned to the commissioner shall contain or be accompanied by a notice in substantially the following form:
“Certain persons are eligible for certain homestead exemptions from ad valorem taxation. In addition to the regular homestead exemption authorized for all homeowners, certain elderly persons are entitled to additional homestead exemptions. The full law relating to each exemption must be referred to in order to determine eligibility for the exemption. If you are eligible for one of these exemptions and are not now receiving the benefit of the exemption, you must apply for the exemption not later than (insert date) in order to receive the exemption in future years. For more information on eligibility for exemptions or on the proper method of applying for an exemption, you may contact the office of the county tax receiver or county tax commissioner, which is located at : (insert address) and which may be contacted by telephone at : (insert telephone number).
If you feel that your property has been assigned too high a value for tax purposes by the board of tax assessors, you should file a tax return reducing the value not later than _______________ in order to have an opportunity to have this value lowered for next year’s taxes. Information on filing a return can be obtained from the county tax receiver or tax commissioner at the above address and telephone number.”
History. Code 1981, § 48-5-56 , enacted by Ga. L. 1985, p. 1262, § 1.
Editor’s notes.
Ga. L. 1985, p. 1262, § 3, not codified by the General Assembly, provided that that Act would apply to tax bills and assessment notices mailed on or after January 1, 1986.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
§ 48-5-41. Property Exempt From Taxation
§ 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
§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less
§ 48-5-43. Exemption for Fertilizers
§ 48-5-46. Procedure for Application
§ 48-5-47. Applications for Homestead Exemptions of Individuals 65 or Older
§ 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
§ 48-5-48.5. Level 2 Freeport Exemption; Application; Filing; Renewal
§ 48-5-48.6. Level 2 Freeport Exemption; Referendum
§ 48-5-49. Determination of Eligibility of Applicant; Appeal
§ 48-5-53. Falsification of Information Required by Code Section 48-5-52; Penalty
§ 48-5-55. Continuation of Constitutional Exemptions From Ad Valorem Taxes