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 manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500.00 in actual value and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300.00 in actual value.
(Ga. L. 1946, p. 12, § 1; Ga. L. 1971, p. 3, § 1; Code 1933, § 91A-1130, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 470, § 1.)
Editor's notes.- The state-wide referendum (Ga. L. 2000, p. 470, § 2), which amended this Code section by making exempt from ad valorem taxation tools and implements of trade of manual laborers in an amount not to exceed $2,500.00, was approved by a majority of the qualified voters voting at the general election held on November 7, 2000.
JUDICIAL DECISIONS
Tractor.
- Tractor used in family garden for the direct support of members of the family was not taxable agricultural equipment. Denney v. Coweta County, 232 Ga. App. 440, 502 S.E.2d 297 (1998).
OPINIONS OF THE ATTORNEY GENERAL
Constitutional authority for exemptions.
- Ga. L. 1946, p. 12, § 1 (see now O.C.G.A. §§ 48-5-42 and48-5-44) are authorized by Ga. Const. 1945, Art. VII, Sec. I, Para. IV (see now Ga. Const. 1983, Art. VII, Sec. II, Para. I-IV). 1952-53 Op. Att'y Gen. p. 439.
Taxes to which exemption applicable.- Exemption provided by this statute applies to state, county, municipal, and school district ad valorem taxes, including taxes for the payment of principal and interest on bonds issued by a governmental instrumentality. 1948-49 Op. Att'y Gen. p. 694; 1952-53 Op. Att'y Gen. p. 439.
Exempt uses of domestic animals.- Domestic animal used within the home or in a capacity related to the home or family can be included within the property subject to a $300.00 personalty exemption from taxation; the phrase "within the home" means that the animals must be used for the direct support of the members of the family and not as income producing property. 1962 Op. Att'y Gen. p. 506.
Effect of claim of two or more similar exemptions.- If a taxpayer is qualified for and chooses to invoke the benefits of any one of the exemptions from any one of the types of ad valorem taxes, the taxpayer necessarily triggers the limitation clause of that exemption; any attempt to take two or more similar exemptions would violate the limitation clause of each of the exemptions and cannot be done. 1974 Op. Att'y Gen. No. U74-83.
Comparison of personal property exemption and homestead exemption.- Personal property ad valorem tax exemption differs from homestead exemption in that the former provides for an exemption of property up to $300.00 in value from all taxes, whereby the homestead exemption is exempt from all taxes, except taxes for school purposes and taxes to pay interest on and retire bonded indebtedness. 1962 Op. Att'y Gen. p. 500.
RESEARCH REFERENCES
Am. Jur. 2d.
- 71 Am. Jur. 2d, State and Local Taxation, § 235.