Tax Exemptions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Property Tax Exemptions and Deferral
  6. Tax Exemptions

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Section
48-5-40

Definitions

Section
48-5-41

(For Effective Date, See note.) Property Exempt From Taxation

Section
48-5-41.1

Exemption of Qualified Farm Products and Harvested Agricultural Products From Taxation

Section
48-5-41.2

Exemption From Taxation of Personal Property in Inventory for Business

Section
48-5-42

Exempt Personalty

Section
48-5-42.1

Personal Property Tax Exemption for Property Valued at $7,500.00 or Less

Section
48-5-43

Exemption for Fertilizers

Section
48-5-44

Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program on Homestead Exemption; Limits

Section
48-5-44.1

Homestead Exemption for Resident Residing in a Municipal Corporation That Is Located in More Than One County; Application Required; Renewal

Section
48-5-45

Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another

Section
48-5-46

Procedure for Application

Section
48-5-47

Applications for Homestead Exemptions of Individuals 65 or Older

Section
48-5-47.1

Homestead Exemptions for Individuals 62 or Older With Annual Incomes Not Exceeding $30,000.00

Section
48-5-48

Homestead Exemption by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application; Retroactive Award

Section
48-5-48.1

Tangible Personal Property Inventory Exemption; Application; Failure to File Application as Waiver of Exemption; Denials; Notice of Renewals

Section
48-5-48.2

Level 1 Freeport Exemption; Referendum

Section
48-5-48.3

Homestead Exemption for Senior Citizens

Section
48-5-48.4

Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty

Section
48-5-48.5

Level 2 Freeport Exemption; Application; Filing; Renewal

Section
48-5-48.6

Level 2 Freeport Exemption; Referendum

Section
48-5-48.7

Determination of Timely Filing; Recourse for Improper Determinations

Section
48-5-49

Determination of Eligibility of Applicant; Appeal

Section
48-5-50

Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference

Section
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

Section
48-5-51

Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty

Section
48-5-52

Exemption From Ad Valorem Taxation for Educational Purposes of Homesteads of Qualified Individuals 62 or Older; Application; Replacement of Revenue

Section
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

Section
48-5-53

Falsification of Information Required by Code Section 48-5-52; Penalty

Section
48-5-54

Application of Homestead Exemptions to Properties With Multiple Titleholders and Properties Held by Administrators, Executors, or Trustees

Section
48-5-55

Continuation of Constitutional Exemptions From Ad Valorem Taxes

Section
48-5-56

Notice of Homestead Exemptions From Ad Valorem Taxation to Accompany Bill for Ad Valorem Taxes on Real Property