Homestead Exemption for Senior Citizens

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Property Tax Exemptions and Deferral
  6. Tax Exemptions
  7. Homestead Exemption for Senior Citizens

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  1. 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 residence.
    2. "Senior citizen" means a person who is 65 years of age or over on or before January 1 of the year in which application for the exemption under this Code section is made.
  2. Any person who is a senior citizen and resident of Georgia is granted upon application an exemption on his or her homestead which such person owns and actually occupies as a residence and homestead in an amount equal to the actual levy for state ad valorem taxation made pursuant to Code Section 48-5-8 with respect to that homestead, such exemption being from all ad valorem taxation for state purposes. The value of all property in excess of the exempted amount cited above shall remain subject to taxation.
  3. The exemption shall be claimed and returned in the same manner as otherwise required under Code Section 48-5-50.1. Each person shall file for the exemption only once in the county of his or her residence. Once filed, the exemption shall automatically be renewed from year to year.
  4. The exemption granted by this Code section shall not apply to or affect county taxes, municipal taxes, or school district taxes.
  5. The exemption granted by this Code section shall be in addition to and not in lieu of any other homestead exemption from state taxes.

(Code 1981, §48-5-48.3, enacted by Ga. L. 2006, p. 376, § 3/HB 848; Ga. L. 2010, p. 878, § 48/HB 1387.)

Cross references.

- Homestead exemptions, T. 44, C. 13.

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2006, Code Section 48-5-48.3, as enacted by Ga. L. 2006, p. 1104, § 2/HB 81, was redesignated as Code Section 48-5-48.4.

Editor's notes.

- Ga. L. 1990, p. 1858, § 2 provided for the repeal of the former Code section effective January 1, 1991, applicable to all taxable years beginning on or after that date. This Code section was based on Ga. L. 1986, p. 1445, § 1 and Ga. L. 1990, p. 45, § 1. For present provisions concerning homestead exemptions by qualified disabled veterans and certain surviving family members, see Code Section 48-5-48.

The state-wide referendum (Ga. L. 2006, p. 376, § 4/HB 848), which provided for a homestead exemption for senior citizens in an amount equal to the actual levy for state ad valorem tax purposes on the homestead, was approved by a majority of the qualified voters voting at the November 7, 2006 general election.


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