Homestead Exemption
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Statutes
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 and to retire bonded indebtedness, for as long as the residence and homestead is actually occupied by the owner primarily as a residence and homestead. The exemption shall not exceed $2,000.00 of the value of the homestead. (Ga. Code Ann., § 48-5-44)
Cases
The statute affords one exemption to all married couples, whether the couple lives together or separately. Masters v. DeKalb County Bd. of Tax Assessors, 288 Ga. 241, 703 S.E.2d 320 (2010)
Comments
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Contributors
Brittany S. Ogden
The statutory information was edited and reviewed with the support of MultiState
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