---
title: O.C.G.A. § 48-5-55. Continuation of constitutional exemptions from ad valorem taxation.
collection: code
id: 48-5-55
cite_as: O.C.G.A. § 48-5-55 (2025)
canonical_url: https://georgiacommons.org/code/48-5-55
md_url: https://georgiacommons.org/code/48-5-55.md
text_url: https://georgiacommons.org/code/48-5-55/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=543
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
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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. § 48-5-55. Continuation of constitutional exemptions from ad valorem taxation.

(a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided for by law.

(b) The provisions of this part shall not prohibit any otherwise lawful local Act from granting exemptions from ad valorem taxes other than state ad valorem taxes, which exemptions are in addition to or in place of the exemptions granted pursuant to this part.

## History

Code 1981, § 48-5-55, enacted by Ga. L. 1984, p. 1058, § 7.

## Editor's Notes

Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provided as follows: “In the event of any conflict between this Act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act.”