Georgia § 48-5-72 Homestead tax deferral for individuals 62 or older; demonstration of compliance with part

Georgia Statutes

§ 48-5-72 — Homestead tax deferral for individuals 62 or older; demonstration of compliance with part

Georgia § 48-5-72

Title48

This text of Georgia § 48-5-72 (Homestead tax deferral for individuals 62 or older; demonstration of compliance with part) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-72 (2026).

Text

(a)Any individual aged 62 or older who is entitled to claim a homestead exemption may elect to defer payment of all or part of the ad valorem taxes levied on such individual's homestead by filing an annual application for tax deferral with the appropriate tax official on or before April 1 of the year for which the deferral is sought. If the homestead for which a deferral is requested has an assessed value for purposes of ad valorem taxation of $50,000.00 or more, the deferral may apply only to the taxes on that portion of the assessed value which is $50,000.00 or less.

(b)It shall be the burden of each applicant for a deferral to demonstrate affirmatively his compliance with the requirements of this part.

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(a) Any individual aged 62 or older who is entitled to claim a homestead exemption may elect to defer payment of all or part of the ad valorem taxes levied on such individual's homestead by filing an annual application for tax deferral with the appropriate tax official on or before April 1 of the year for which the deferral is sought. If the homestead for which a deferral is requested has an assessed value for purposes of ad valorem taxation of $50,000.00 or more, the deferral may apply only to the taxes on that portion of the assessed value which is $50,000.00 or less. (b) It shall be the burden of each applicant for a deferral to demonstrate affirmatively his compliance with the requirements of this part.