---
title: O.C.G.A. § 48-5-11. Situs for returns by residents.
collection: code
id: 48-5-11
cite_as: O.C.G.A. § 48-5-11 (2025)
canonical_url: https://georgiacommons.org/code/48-5-11
md_url: https://georgiacommons.org/code/48-5-11.md
text_url: https://georgiacommons.org/code/48-5-11/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=397
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-10.md
next: https://georgiacommons.org/code/48-5-12.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / GENERAL PROVISIONS
---

# O.C.G.A. § 48-5-11. Situs for returns by residents.

Unless otherwise provided by law, all:

(1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and

(2) Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.

## History

Code 1933, § 91A-1010, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 23.