Continuation of constitutional exemptions from ad valorem taxation

(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 in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided for by law. (b) The provisions of this part shall not prohibit any otherwise lawful local Act from granting exemptions from ad valorem taxes other than state ad valorem taxes, which exemptions are in addition to or in place of the exemptions granted pursuant to this part. History. Code 1981, § 48-5-55, enacted by Ga. L. 1984, p. 1058, § 7. Editor’s notes. Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provided as follows: “In the event of any conflict between this Act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act.” 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 529 48-5-71 required to be returned to the commissioner shall contain or be accompanied by a notice in substantially the following form: “Certain persons are eligible for certain homestead exemptions from ad valorem taxation. In addition to the regular homestead exemption authorized for all homeowners, certain elderly persons are entitled to additional homestead exemptions. The full law relating to each exemption must be referred to in order to determine eligibility for the exemption. If you are eligible for one of these exemptions and are not now receiving the benefit of the exemption, you must apply for the exemption not later than (insert date) in order to receive the exemption in future years. For more information on eligibility for exemptions or on the proper method of applying for an exemption, you may contact the office of the county tax receiver or county tax commissioner, which is located at: (insert address) and which may be contacted by telephone at: (insert telephone number). If you feel that your property has been assigned too high a value for tax purposes by the board of tax assessors, you should file a tax return reducing the value not later than in order to have an opportunity to have this value lowered for next year’s taxes. Information on filing a return can be obtained from the county tax receiver or tax commissioner at the above address and telephone number.” History. Code 1981, § 48-5-56, enacted by Ga. L. 1985, p. 1262, § 1. Editor’s notes. Ga. L. 1985, p. 1262, § 3, not codified by the General Assembly, provided that that Act would apply to tax bills and assessment notices mailed on or after January 1, 1986. PART 2 TAX DEFERRAL FOR THE ELDERLY 48-5-70. Short title.