• § 48-5-40 - Definitions
  As used in this part, the term: (1) "Applicant" means a person who is: (A) (i) A married individual living with his or her...
• § 48-5-41 - Property Exempt From Taxation
  (a) The following property shall be exempt from all ad valorem property taxes in this state: (1)(A) Except as provided in this paragraph, all...
• § 48-5-41.1 - Exemption of Qualified Farm Products and Harvested Agricultural Products From Taxation
  (a) As used in this Code section, the term: (1) "Family owned farm entity" means a family corporation, a family partnership, a family general...
• § 48-5-41.2 - Exemption From Taxation of Personal Property in Inventory for Business
  All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.
• § 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,...
• § 48-5-42.1 - Personal Property Tax Exemption for Property Valued At $7,500.00 or Less
  (a) It is the intent of this Code section to exempt from the payment of ad valorem taxation certain tangible personal property on which...
• § 48-5-43 - Exemption for Fertilizers
  Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others...
• § 48-5-44 - Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program on Homestead Exemption; Limits
  The homestead of each resident of this state actually occupied by the owner as a residence and homestead shall be exempted from all ad...
• § 48-5-45 - Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another
  (a) (1) An applicant seeking a homestead exemption as provided in Code Section 48-5-44 and qualifying under the provisions of Code Section 48-5-40 shall...
• § 48-5-46 - Procedure for Application
  (a) The application for the homestead exemption shall be furnished by the commissioner not later than February 1 of each year to the tax...
• § 48-5-47 - Applications for Homestead Exemptions of Individuals 65 or Older
  (a) Article VII, Section II, Paragraph IV of the Constitution of the State of Georgia ratified in 1982 continued in effect as statutory law,...
• § 48-5-47.1 - Homestead Exemptions for Individuals 62 or Older With Annual Incomes Not Exceeding $30,000.00
  (a) For purposes of this Code section, the term: (1) "Ad valorem taxes" means all state ad valorem taxes and all county ad valorem...
• § 48-5-48 - Homestead Extension by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application
  (a) As used in this Code section, the term "disabled veteran" means: (1) Any veteran who was discharged under honorable conditions and who has...
• § 48-5-48.1 - Tangible Personal Property Inventory Exemption; Application; Failure to File Application As Waiver of Exemption; Denials; Notice of Renewals
  (a) Any person, firm, or corporation seeking a level 1 freeport exemption from ad valorem taxation of certain tangible personal property inventory when such...
• § 48-5-48.2 - Level 1 Freeport Exemption; Referendum
  (a) This Code section shall be known and may be cited as the "Level 1 Freeport Exemption."(b) As used in this Code section, the...
• § 48-5-48.3 - Homestead Exemption for Senior Citizens
  (a) As used in this Code section, the term: (1) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 with the additional...
• § 48-5-48.4 - Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty
  (a) As used in this Code section, the term: (1) "Ad valorem taxes" means all state ad valorem taxes and all county, county school...
• § 48-5-48.5 - Level 2 Freeport Exemption; Application; Filing; Renewal
  (a) Any person, firm, or corporation seeking a level 2 freeport exemption from ad valorem taxation of certain tangible personal property inventory when such...
• § 48-5-48.6 - Level 2 Freeport Exemption; Referendum
  (a) This Code section shall be known and may be cited as the "Level 2 Freeport Exemption."(b) As used in this Code section, the...
• § 48-5-49 - Determination of Eligibility of Applicant; Appeal
  (a) The official receiving an application for homestead exemption shall determine the eligibility of the applicant to claim the exemption and, whether the application...
• § 48-5-50 - Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference
  The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead 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
  (a) This Code section shall govern the procedure for returning and claiming homestead exemptions which are created by or pursuant to local laws or...
• § 48-5-51 - Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty
  (a) It shall be unlawful for any person to: (1) Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50;...
• § 48-5-52 - Exemption From Ad Valorem Taxation for Educational Purposes of Homesteads of Qualified Individuals 62 or Older; Application; Replacement of Revenue
  (a) The homestead of each resident of each independent school district and of each county school district within this state who is 62 years...
• § 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
  (a) Any person who is a citizen and resident of Georgia and who is an unremarried surviving spouse of a member of the armed...
• § 48-5-53 - Falsification of Information Required by Code Section 48-5-52; Penalty
  (a) It shall be unlawful for any person willfully to falsify information required by the commissioner pursuant to Code Section 48-5-52, whether relating to...
• § 48-5-54 - Application of Homestead Exemptions to Properties With Multiple Titleholders and Properties Held by Administrators, Executors, or Trustees
  (a) The exemptions granted to the homestead pursuant to this part shall extend to and shall apply to those properties the legal title to...
• § 48-5-55 - Continuation of Constitutional Exemptions From Ad Valorem Taxes
  (a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were...
• § 48-5-56 - Notice of Homestead Exemptions From Ad Valorem Taxation to Accompany Bill for Ad Valorem Taxes on Real Property
  Each bill for ad valorem taxes on real property other than property required to be returned to the commissioner shall contain or be accompanied...

Last modified: October 14, 2016