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2021 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. Property Exempt From Taxation
- § 48-5-41.1. Exemption of Qualified Farm Products and Harvested Agricultural Products of Family Farm Entities
- § 48-5-41.2. 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
- § 48-5-44.1. Homestead Exemption for Residents Residing in a Municipal Corporation Located in More Than One County; Application Required; Renewal
- § 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 Exemption by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application; Retroactive Award
- § 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
- § 48-5-48.4. Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty
- § 48-5-48.5. Level 2 Freeport Exemption; Application; Filing; Renewal
- § 48-5-48.6. Level 2 Freeport Exemption; Referendum
- § 48-5-48.7. Freeport Exemptions; Determination of Timely Filing; Recourse for Improper Determinations
- § 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
Law reviews.
- For note, "Bearing Hospital Tax Breaks: How Nonprofits Benefit from Your Surprise Medical Bills," see 35 Ga. St. U. L. Rev. 809 (2019). For comment, "Trinity Lutheran Church v. Comer: Playing ‘In the Joints' and on the Playground,” see 68 Emory L.J. 1147 (2019).
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