There is a newer version of the Georgia Code
2010 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 - (For effective date, see note.) Property exempt from taxation
- § 48-5-41.1 - Exemption of qualified farm products and harvested agricultural products from taxation
- § 48-5-41.2 - (For effective date, see note.) Exemption from taxation of personal property in inventory for business
- § 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
- § 48-5-45 - 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 extension by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application
- § 48-5-48.1 - Tangible personal property inventory exemption; application; failure to file application as waiver of exemption; denials; notice of renewals
- § 48-5-48.2 - Freeport exemption
- § 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
- § 48-5-49 - 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
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