---
title: O.C.G.A. § 48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
collection: code
id: 48-5-50
cite_as: O.C.G.A. § 48-5-50 (2025)
canonical_url: https://georgiacommons.org/code/48-5-50
md_url: https://georgiacommons.org/code/48-5-50.md
text_url: https://georgiacommons.org/code/48-5-50/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=535
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/48-5-49.md
next: https://georgiacommons.org/code/48-5-50.1.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 / PROPERTY TAX EXEMPTIONS AND DEFERRAL / TAX EXEMPTIONS
---

# O.C.G.A. § 48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference.

The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead value, exemption, and difference, if any, shall be shown on the owner’s tax return and the correctness of the value, exemption, and difference shall be approved on the return as provided by law.

## History

Ga. L. 1937-38, Ex. Sess., p. 145, § 10; Code 1933, § 91A-1114, enacted by Ga. L. 1978, p. 309, § 2.