Georgia Code
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral

§ 48-5-41.1. Exemption of Qualified Farm Products and Harvested Agricultural Products of Family Farm Entities - History. Code 1981, § 48-5-41.1 , enacted by Ga. L....

§ 48-5-41.2. Exemption From Taxation of Personal Property in Inventory for Business - All tangible personal property constituting the inventory of a business...

§ 48-5-41.3. [For Effective Date, See note.] Tax Exemption for Timber Equipment - Click to view History. Code 1981, § 48-5-41.3 , enacted...

§ 48-5-42. Exempt Personalty - All personal clothing and effects, household furniture, furnishings, equipment, appliances,...

§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less - History. Code 1981, § 48-5-42.1 , enacted by Ga. L....

§ 48-5-43. Exemption for Fertilizers - Consumers of commercial fertilizers shall not be required to return...

§ 48-5-44. Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program on Homestead Exemption; Limits - The homestead of each resident of this state actually occupied...

§ 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....

§ 48-5-45. Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another - History. Ga. L. 1937-38, Ex. Sess., p. 145, § 2;...

§ 48-5-46. Procedure for Application - History. Ga. L. 1937-38, Ex. Sess., p. 145, §§ 3,...

§ 48-5-47. Applications for Homestead Exemptions of Individuals 65 or Older - History. Ga. L. 1972, p. 821, §§ 2, 3; Code...

§ 48-5-47.1. Homestead Exemptions for Individuals 62 or Older With Annual Incomes Not Exceeding $30,000.00 - History. Code 1981, § 48-5-47.1 , enacted by Ga. L....

§ 48-5-48. Homestead Exemption by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application; Retroactive Award - (b.1) The unremarried surviving spouse or minor children of any...

§ 48-5-48.1. Level 1 Freeport Exemption; Application; Filing; Renewal - History. Code 1981, § 48-5-48.1 , enacted by Ga. L....

§ 48-5-48.2. Level 1 Freeport Exemption; Referendum - History. Code 1981, § 48-5-48.2 , enacted by Ga. L....

§ 48-5-48.3. Homestead Exemption for Senior Citizens - History. Code 1981, § 48-5-48.3 , enacted by Ga. L....

§ 48-5-48.4. Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty - History. Code 1981, § 48-5-48.4 , enacted by Ga. L....

§ 48-5-48.5. Level 2 Freeport Exemption; Application; Filing; Renewal - History. Code 1981, § 48-5-48.5 , enacted by Ga. L....

§ 48-5-48.6. Level 2 Freeport Exemption; Referendum - History. Code 1981, § 48-5-48.6 , enacted by Ga. L....

§ 48-5-48.7. Freeport Exemptions; Determination of Timely Filing; Recourse for Improper Determinations - History. Code 1981, § 48-5-48.7 , enacted by Ga. L....

§ 48-5-49. Determination of Eligibility of Applicant; Appeal - History. Ga. L. 1937-38, Ex. Sess., p. 145, § 5;...

§ 48-5-50. Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference - The value of the homestead as finally determined shall be...

§ 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 - History. Code 1933, § 91A-1118, enacted by Ga. L. 1981,...

§ 48-5-51. Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty - History. Ga. L. 1937-38, Ex. Sess., p. 145, § 11;...

§ 48-5-52. Exemption From Ad Valorem Taxation for Educational Purposes of Homesteads of Qualified Individuals 62 or Older; Application; Replacement of Revenue - History. Ga. L. 1974, p. 183, §§ 1-4; Code 1933,...

§ 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 - History. Code 1981, § 48-5-52.1 , enacted by Ga. L....

§ 48-5-53. Falsification of Information Required by Code Section 48-5-52; Penalty - History. Ga. L. 1974, p. 183, § 6; Code 1933,...

§ 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....

§ 48-5-55. Continuation of Constitutional Exemptions From Ad Valorem Taxes - History. Code 1981, § 48-5-55 , enacted by Ga. L....

§ 48-5-56. Notice of Homestead Exemptions From Ad Valorem Taxation to Accompany Bill for Ad Valorem Taxes on Real Property - Each bill for ad valorem taxes on real property other...

Part 2 - Tax Deferral for the Elderly

§ 48-5-70. Short Title - This part shall be known and may be cited as...

§ 48-5-71. Definitions - As used in this part, the term: History. Code 1933,...

§ 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part - History. Code 1933, § 91A-2403, enacted by Ga. L. 1980,...

§ 48-5-72.1. Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance - History. Code 1981, § 48-5-72.1 , enacted by Ga. L....

§ 48-5-73. Limitations on Grant of Homestead Tax Deferral - No tax deferral in any one year shall be granted...

§ 48-5-74. Application for Homestead Tax Deferral; Oath; Decision by Tax Official; Notice; Appeal to Board of Equalization; Procedure; Appeal to Superior Court; Information on Outstanding Liens; Proof of Insurance - History. Code 1933, § 91A-2407, enacted by Ga. L. 1980,...

§ 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes - History. Code 1933, § 91A-2405, enacted by Ga. L. 1980,...

§ 48-5-76. Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year’s Support on Liens for Deferred Taxes - History. Code 1933, § 91A-2406, enacted by Ga. L. 1980,...

§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding - Each year, at the time the tax bills are mailed,...

§ 48-5-78. Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-Deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens - History. Code 1933, § 91A-2409, enacted by Ga. L. 1980,...

§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments - History. Code 1933, § 91A-2410, enacted by Ga. L. 1980,...

§ 48-5-80. Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment - When any deferred taxes or interest is collected, the appropriate...

§ 48-5-81. Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose - If any holder of a deed to secure debt or...

§ 48-5-82. Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions - Except with respect to requirements dictated by federal law, rule,...

§ 48-5-83. Construction of Part - Nothing in this part shall be construed to prevent the...

§ 48-5-84. Penalties for Willfully Filing Incorrect Information - History. Code 1933, § 91A-2414, enacted by Ga. L. 1980,...

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Georgia Code Chapter 5 - Ad Valorem Taxation of Property Article 2 - Property Tax Exemptions and Deferral

Georgia Code
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral