2022 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
§ 48-5-42. Exempt Personalty
All personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home, if not held for sale, rental, or other commercial use, shall be exempt from all ad valorem taxation. All tools and implements of trade of manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500.00 in actual value and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300.00 in actual value.
History. Ga. L. 1946, p. 12, § 1; Ga. L. 1971, p. 3, § 1; Code 1933, § 91A-1130, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 470, § 1.
Editor’s notes.
The state-wide referendum (Ga. L. 2000, p. 470, § 2), which amended this Code section by making exempt from ad valorem taxation tools and implements of trade of manual laborers in an amount not to exceed $2,500.00, was approved by a majority of the qualified voters voting at the general election held on November 7, 2000.
