Title 48

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 …

(a) It is the intent of this Code section to exempt from the payment of ad valorem taxation certain tangible personal property on which the tax due does not exceed the reasonable cost of administering and collecting the tax. (b) All tangible personal property of a taxpayer, excep…

Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation. History. Ga. …

The homestead of each resident of this state actually occupied by the owner as a residence and homestead shall be exempted from all ad valorem taxation for state, county, and school purposes, except taxes levied by municipalities for school purposes and except to pay interest on …

(a) For purposes of this Code section, the term: (1) “Ad valorem taxes” means all ad valorem taxes for municipal purposes levied by, for, or on behalf of any municipality in this state, but excluding any ad valorem taxes to pay interest on and to retire municipal bonded indebtedn…

(a) For purposes of this Code section, the term: (1) “Ad valorem taxes” means all ad valorem taxes levied by, for, or on behalf of the state or any county, consolidated government, municipality, or local school district in this state, except for any ad valorem taxes levied to pay…

(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 file a written application and schedule with the tax receiver or tax commissioner charged with the duty of receiving returns of p…

(a) The application for the homestead exemption shall be furnished by the commissioner not later than February 1 of each year to the tax receiver or tax commissioner and municipal authorities, as the case may be, of the various counties. (b) The application shall provide for: (1)…

(a) Article VII, Section II, Paragraph IV of the Constitution of the State of Georgia ratified in 1982 continued in effect as statutory law, until otherwise provided for by law, those types of exemptions from ad valorem taxation in effect on June 30, 1983. One such exemption is th…

(a) For purposes of this Code section, the term: (1) “Ad valorem taxes” means all state ad valorem taxes and all county ad valorem taxes for county purposes levied by, for, or on behalf of a county, except for taxes to pay interest on and to retire bonded indebtedness. (2) “Base …

(a) As used in this Code section, the term “disabled veteran” means: (1) Any veteran who is a citizen and a resident of this state, who was discharged under honorable conditions, and who has been adjudicated by the United States Department of Veterans Affairs as having a service …

(a) Any person, firm, or corporation seeking a level 1 freeport exemption from ad valorem taxation of certain tangible personal property inventory when such exemption has been authorized by the governing authority of any county or municipality after approval of the electors of suc…

(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 term: (1) “Affiliates” means those entities that are part of an affiliated group of the taxpayer as defined in Section 1504(a) of the Internal Revenue C…

(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 qualification that it shall include only the primary residence and not more than ten contiguous acres of land immediately surrounding such…

(a) As used in this Code section, the term: (1) “Ad valorem taxes” means all state ad valorem taxes and all county, county school district, municipal, and independent school district taxes for county, county school district, municipal, or independent school district purposes incl…

(a) Any person, firm, or corporation seeking a level 2 freeport exemption from ad valorem taxation of certain tangible personal property inventory when such exemption has been authorized by the governing authority of any county or municipality after approval of the electors of suc…

(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 term “finished goods” means, for purposes of a level 2 freeport exemption, goods, wares, and merchandise of every character and kind constituting a busi…

(a) Any document required to be filed under Code Section 48-5-48.1 or 48-5-48.5 shall be considered properly and timely filed if the postal date on the mailed document, whether metered or stamped, is on or before the date on which the tax receiver or tax commissioner of the county …

(a) The official receiving an application for homestead exemption shall determine the eligibility of the applicant to claim the exemption and, whether the application is approved or disapproved, he shall then transfer the application to the county board of tax assessors for final …

The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead value, exemption, and difference, if any, shall be shown on the owner’s tax return and the correctness of the value, exemption, and difference shall be ap…

(a) This Code section shall govern the procedure for returning and claiming homestead exemptions which are created by or pursuant to local laws or constitutional amendments which were not general amendments. If, however, such a constitutional amendment or local law contains provi…

(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; (2) Make any false statement or false representation of a material fact in support of a claim for exemption under Code Sections 48-5-44 th…

(a) The homestead of each resident of each independent school district and of each county school district within this state who is 62 years of age or older and, for the purposes of all tax years beginning on or after January 1, 2003, whose net income together with the net income …

(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 age, income, or otherwise. (b) Any person who violates subsection (a) of this Code section commits the offense of false swea…

(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 …

Each bill for ad valorem taxes on real property other than property 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…

This part shall be known and may be cited as the “Tax Deferral for the Elderly Act.” History. Code 1933, § 91A-2401, enacted by Ga. L. 1980, p. 1707, § 1.

As used in this part, the term: (1) “Gross household income” means all income, for all individuals residing within the homestead, from whatever source derived including, but not limited to, the following sources: (A) Compensation for services including fees, commissions, and simi…

(a) Any individual aged 62 or older who is entitled to claim a homestead exemption may elect to defer payment of all or part of the ad valorem taxes levied on such individual’s homestead by filing an annual application for tax deferral with the appropriate tax official on or befor…

(a) As an alternative to the tax deferral authorized by Code Section 48-5-72, any individual aged 62 or older residing within any county of this state having a population of 550,000 or more according to the United States decennial census of 1980 or any future such census who is e…

No tax deferral in any one year shall be granted pursuant to Code Section 48-5-72: (1) If the total amount of deferred taxes and interest plus the total amount of all other unsatisfied liens on the homestead exceeds 85 percent of the fair market value of the homestead as shown on …

(a) The application for deferral shall be made upon a form prescribed by the department and furnished by the appropriate tax official. The application form shall advise the applicant of the manner in which interest is computed. Each application form shall contain an explanation o…

(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40. (b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year…

(a) The taxes and interest deferred pursuant to this part shall constitute a prior lien and shall attach as of the date and in the same manner and shall be collected as are other liens for taxes, as provided for under this title, but the deferred taxes and interest shall only be …

Each year, at the time the tax bills are mailed, the appropriate tax official shall notify each property owner to whom a homestead tax deferral has been previously granted of the accumulated sum of deferred taxes and interest outstanding. History. Code 1933, § 91A-2408, enacted b…

(a) In the event that there is a change in use of tax-deferred property so that the owner is no longer entitled to a homestead exemption for the property, or if the owner fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and in…

(a) All or part of the deferred taxes and accrued interest may be paid at any time to the appropriate tax official by: (1) The owner of the property or the spouse of the owner; or (2) The next of kin of the owner, heir of the owner, child of the owner, or any person having or cla…

When any deferred taxes or interest is collected, the appropriate tax official shall maintain a record of the payment, which record shall contain a description of the property and the amount of taxes or interest collected for the property. The appropriate tax official shall distr…

If any holder of a deed to secure debt or any mortgagee elects to pay the taxes of an applicant who qualifies for and receives a tax deferral, such election shall not give the holder of the deed or the mortgagee the right to foreclose. History. Code 1933, § 91A-2415, enacted by Ga…

Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement which prohibits the owner from claiming a real property tax deferral on his homestead. Any such pro…

Nothing in this part shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property. History. Code 1933, § 91A-2413, enacted by Ga. L. 1980, p. 1707, § 1.

Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers: “I swear that I will truly and faithfully perform the duties of receiver of returns of taxable…

(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct. (b) An action may be brought on a tax receiver’s bond only when …

It shall be the duty of the tax receiver to: (1) Receive all tax returns within the time and in the manner prescribed by law; (2) Make out and perfect the three digests plainly, legibly, and neatly in writing and in figures and to deposit the digests properly; (3) Post and maintai…

(a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law. (b) Any person who violates subsection (a) of this Code section shall …

The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take the returns of the taxpayers of his county. The forms shall be designed so as to make the items contained in the …