---
title: O.C.G.A. § 8-3-8. Exemption of authorities and their property from taxes and special assessments; payments in lieu of taxes and special assessments.
collection: code
id: 8-3-8
cite_as: O.C.G.A. § 8-3-8 (2025)
canonical_url: https://georgiacommons.org/code/8-3-8
md_url: https://georgiacommons.org/code/8-3-8.md
text_url: https://georgiacommons.org/code/8-3-8/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t7-t8-(v5)-2024-pdf.pdf?sfvrsn=6386add7_0#page=975
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: BUILDINGS AND HOUSING / HOUSING GENERALLY / HOUSING AUTHORITIES / GENERAL PROVISIONS
---

# O.C.G.A. § 8-3-8. Exemption of authorities and their property from taxes and special assessments; payments in lieu of taxes and special assessments.

The property of an authority is declared to be public property used for essential public and governmental purposes and not for purposes of private or corporate benefit and income. That portion of any housing project subject to a private enterprise agreement contemplated by subparagraph (C) of paragraph (13.1) of Code Section 8-3-3 consisting of the eligible housing units therein that are occupied or reserved for occupancy by persons of low income is declared to be public property used for essential public and governmental purposes and not for purposes of private or corporate benefit or income. Therefore, an authority and its property, as well as only that portion of any housing project subject to a private enterprise agreement contemplated by subparagraph (C) of paragraph (13.1) of Code Section 8-3-3 consisting of the eligible housing units therein that are occupied or reserved for occupancy by persons of low income, shall be exempt from all taxes and special assessments of the city, the county, and the state or any political subdivision thereof, provided that, in lieu of such taxes or special assessments, an authority may agree to make payments to the city or the county or any such political subdivision for improvements, services, and facilities furnished by such city, county, or political subdivision for the benefit of a housing project; but in no event shall such payments exceed the estimated cost to such city, county, or political subdivision of the improvements, services, or facilities to be so furnished.

## History

Ga. L. 1937, p. 210, § 21; Ga. L. 1996, p. 1417, § 3.