2023 CODE OF GEORGIA
Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12)
Chapter 3 - YEAR'S SUPPORT (§§ 53-3-1 — 53-3-21)
Section 53-3-4 - "Homestead" defined; taxes and tax liens

• (a) As used in this Code section, the term "homestead" shall have the same meaning as set forth in Code Section 48-5-40.

• (b)
  • (1) In solvent and insolvent estates, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the homestead set apart and against any equity of redemption applicable to the homestead set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the homestead is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the homestead for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.
  • (2) In solvent and insolvent estates, if the homestead is not claimed, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the real property set apart and against any equity of redemption applicable to the real property set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition shall be divested if the real property is set apart for year's support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the real property for year's support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.

Amended by 2020 Ga. Laws 508,§ 1-5, eff. 1/1/2021.

Amended by 2016 Ga. Laws 423,§ 1, eff. 7/1/2016.