---
title: O.C.G.A. § 53-3-4. ‘‘Homestead’’ defined; taxes and tax liens.
collection: code
id: 53-3-4
cite_as: O.C.G.A. § 53-3-4 (2025)
canonical_url: https://georgiacommons.org/code/53-3-4
md_url: https://georgiacommons.org/code/53-3-4.md
text_url: https://georgiacommons.org/code/53-3-4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=302
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / YEAR’S SUPPORT
---

# O.C.G.A. § 53-3-4. ‘‘Homestead’’ defined; taxes and tax liens.

(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) 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) 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.

## 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).