 |
GEORGIA CODE (Last Updated: August 20, 2013) |
 |
Title 48. REVENUE AND TAXATION |
|
|
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
|
|
Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL |
| Part 1. TAX EXEMPTIONS |
| § 48-5-40. Definitions |
| § 48-5-41. Property exempt from taxation |
| § 48-5-41.1. Exemption of qualified farm products and harvested agricultural products from taxation |
| § 48-5-41.2. Exemption from taxation of personal property in inventory for business |
| § 48-5-42. Exempt personalty |
| § 48-5-42.1. Personal property tax exemption for property valued at $7,500.00 or less |
| § 48-5-43. Exemption for fertilizers |
| § 48-5-44. Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits |
| § 48-5-45. Application for homestead exemption; unlawful to solicit fee to file application for homestead for another |
| § 48-5-46. Procedure for application |
| § 48-5-47. Applications for homestead exemptions of individuals 65 or older |
| § 48-5-47.1. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00 |
| § 48-5-48. Homestead extension by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application |
| § 48-5-48.1. Tangible personal property inventory exemption; application; failure to file application as waiver of exemption; denials; notice of renewals |
| § 48-5-48.2. (For effective date, see note.) Level 1 freeport exemption; referendum |
| § 48-5-48.3. Homestead exemption for senior citizens |
| § 48-5-48.4. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty |
| § 48-5-48.5. Level 2 freeport exemption; application; filing; renewal |
| § 48-5-48.6. Level 2 freeport exemption; referendum |
| § 48-5-49. Determination of eligibility of applicant; appeal |
| § 48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference |
| § 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 |
| § 48-5-51. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty |
| § 48-5-52. Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue |
| § 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 |
| § 48-5-53. Falsification of information required by Code Section 48-5-52; penalty |
| § 48-5-54. Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees |
| § 48-5-55. Continuation of constitutional exemptions from ad valorem taxes |
| § 48-5-56. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property |
| Part 2. TAX DEFERRAL |
| § 48-5-70. Short title |
| § 48-5-71. Definitions |
| § 48-5-72. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part |
| § 48-5-72.1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance |
| § 48-5-73. Limitations on grant of homestead tax deferral |
| § 48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes |
| § 48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes |
| § 48-5-77. Annual notification to property owner of sum of deferred taxes and interest outstanding |
| § 48-5-78. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens |
| § 48-5-79. Prepayment of deferred taxes and accrued interest; partial payments |
| § 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment |
| § 48-5-81. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose |
| § 48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions |
| § 48-5-83. Construction of part |
| § 48-5-84. Penalties for willfully filing incorrect information |
REFS & ANNOS
TITLE 48 Chapter 5 Article 2 NOTE
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-2 are included in the annotations for this article.
CONSTRUCTION OF TAX EXEMPTIONS MUST NOT CONFLICT WITH LEGISLATIVE INTENT. --Rule of strict construction of tax exemptions does not relieve a court of the duty of interpreting the exemption by the ordinary rules of construction in order to carry out the intention of the General Assembly and does not apply if there is no language in an Act justifying or requiring construction. A fair and reasonable construction of a statute or contract must always be adopted, giving the language used its ordinary meaning, and taking into consideration the purpose and spirit of the exemption as well as the public policy entertained at the time and the history of the times when the statute was passed. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S.E.2d 61 (1944) (decided under former Code 1933, Ch. 92-2).
STRICT CONSTRUCTION REQUIRES ELIMINATION OF WELL-FOUNDED DOUBTS, NOT MERE POSSIBILITY OF DOUBT. --Rule that exemptions must be strictly construed in favor of the taxing power does not mean that if there is a possibility of a doubt it is to be at once resolved against the exemption. It simply means that if, after the application of all rules of interpretation for the purpose of ascertaining the intention of the General Assembly a well-founded doubt exists, then an ambiguity occurs which may be settled by the strict rule of construction. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S.E.2d 61 (1944) (decided under former Code 1933, Ch. 92-2).
STRICT CONSTRUCTION OF TAX EXEMPTIONS DOES NOT REQUIRE THAT THE NARROWEST POSSIBLE MEANING BE GIVEN to words descriptive of the exemption. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S.E.2d 61 (1944) (decided under former Code 1933, Ch. 92-2).
OPINIONS OF THE ATTORNEY GENERAL
EXCEPTION TO PENALTY PROVIDED FOR IN ARTICLE. --Penalty provided in O.C.G.A. § 48-2-44(b) applies to all state and local ad valorem property taxes, except if original tax due is $500.00 or less and is on homestead property as defined in O.C.G.A. Art. 2, Ch. 5, T. 48. The penalty applies to no other taxes. 1981 Op. Att'y Gen. No. 81-86.
RESEARCH REFERENCES
ALR. --Exemption of part of building or part of its value for taxation, 159 ALR 685.
Tax exemption of real property as affected by time of acquisition of title by private owner entitled to exemption, 54 ALR2d 996.
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-2 are included in the annotations for this article.
CONSTRUCTION OF TAX EXEMPTIONS MUST NOT CONFLICT WITH LEGISLATIVE INTENT. --Rule of strict construction of tax exemptions does not relieve a court of the duty of interpreting the exemption by the ordinary rules of construction in order to carry out the intention of the General Assembly and does not apply if there is no language in an Act justifying or requiring construction. A fair and reasonable construction of a statute or contract must always be adopted, giving the language used its ordinary meaning, and taking into consideration the purpose and spirit of the exemption as well as the public policy entertained at the time and the history of the times when the statute was passed. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S.E.2d 61 (1944) (decided under former Code 1933, Ch. 92-2).
STRICT CONSTRUCTION REQUIRES ELIMINATION OF WELL-FOUNDED DOUBTS, NOT MERE POSSIBILITY OF DOUBT. --Rule that exemptions must be strictly construed in favor of the taxing power does not mean that if there is a possibility of a doubt it is to be at once resolved against the exemption. It simply means that if, after the application of all rules of interpretation for the purpose of ascertaining the intention of the General Assembly a well-founded doubt exists, then an ambiguity occurs which may be settled by the strict rule of construction. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S.E.2d 61 (1944) (decided under former Code 1933, Ch. 92-2).
STRICT CONSTRUCTION OF TAX EXEMPTIONS DOES NOT REQUIRE THAT THE NARROWEST POSSIBLE MEANING BE GIVEN to words descriptive of the exemption. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S.E.2d 61 (1944) (decided under former Code 1933, Ch. 92-2).
OPINIONS OF THE ATTORNEY GENERAL
EXCEPTION TO PENALTY PROVIDED FOR IN ARTICLE. --Penalty provided in O.C.G.A. § 48-2-44(b) applies to all state and local ad valorem property taxes, except if original tax due is $500.00 or less and is on homestead property as defined in O.C.G.A. Art. 2, Ch. 5, T. 48. The penalty applies to no other taxes. 1981 Op. Att'y Gen. No. 81-86.
RESEARCH REFERENCES
ALR. --Exemption of part of building or part of its value for taxation, 159 ALR 685.
Tax exemption of real property as affected by time of acquisition of title by private owner entitled to exemption, 54 ALR2d 996.