Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement which prohibits the owner from claiming a real property tax deferral on his homestead. Any such provision, clause, or statement executed on or after July 1, 1980, is void and unenforceable.
History. Code 1933, § 91A-2412, enacted by Ga. L. 1980, p. 1707, § 1.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
Part 2 - Tax Deferral for the Elderly
§ 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part
§ 48-5-73. Limitations on Grant of Homestead Tax Deferral
§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding
§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments
§ 48-5-81. Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose
§ 48-5-82. Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions
§ 48-5-83. Construction of Part
§ 48-5-84. Penalties for Willfully Filing Incorrect Information