There is a newer version
of
this Part
2021 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
- § 48-5-70. Short Title
- § 48-5-71. Definitions
- § 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part
- § 48-5-72.1. Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance
- § 48-5-73. Limitations on Grant of Homestead Tax Deferral
- § 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
- § 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes
- § 48-5-76. Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year's Support on Liens for Deferred Taxes
- § 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding
- § 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
- § 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments
- § 48-5-80. Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment
- § 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
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
