Official Code of Georgia Annotated

Title 53. WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES · Chapter 3. YEAR’S SUPPORT

53-3-4. ‘‘Homestead’’ defined; taxes and tax liens.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
As used in this Code section, the term ‘‘homestead’’ shall have the same meaning as set forth in Code Section 48-5-40.#
(b)
1. (1)
  In solvent and insolvent estates, all taxes and liens for taxes accrued for years prior to the year of the decedent’s death against the homestead set apart and against any equity of redemption applicable to the homestead set apart shall be divested as if the entire title were included in the year’s support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent’s death or in the year in which the petition for year’s support is filed or, if the petition is filed in the year of the decedent’s death, in the year following the filing of the petition shall be divested if the homestead is set apart for year’s support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the homestead for year’s support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.#
2. (2)
  In solvent and insolvent estates, if the homestead is not claimed, all taxes and liens for taxes accrued for years prior to the year of the decedent’s death against the real property set apart and against any equity of redemption applicable to the real property set apart shall be divested as if the entire title were included in the year’s support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent’s death or in the year in which the petition for year’s support is filed or, if the petition is filed in the year of the decedent’s death, in the year following the filing of the petition shall be divested if the real property is set apart for year’s support; provided, however, that, if the property taxes elected in the petition pursuant to this paragraph are paid after the filing of the petition but prior to the entry of the order setting apart the real property for year’s support, the property taxes accrued in the year following the year elected in the petition shall be divested instead.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 53-3-4, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 12; Ga. L. 2016, p. 349, § 1/HB 547; Ga. L. 2020, p. 377, § 1-5/HB 865. The 2020 amendment, effective January 1, 2021, added the proviso at the end of paragraph (b)(1); and added the proviso at the end of paragraph (b)(2).

Law reviews

For annual survey of wills, trusts, guardianships, and fiduciary administration, see 68 Mercer L. Rev. 321 (2016).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t52-t53-(v40)-2021-pdf.pdf, Volume V40, 2021 edition, pages 302 to 303; merge action: carried; file SHA-256 062775612dfc.

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