---
title: Ga. Const. Art. VII, Sec. II, Para. I. Unauthorized tax exemptions void.
collection: code
id: ga-const:art-vii-sec-ii-para-i
cite_as: Ga. Const. Art. VII, Sec. II, Para. I
canonical_url: https://georgiacommons.org/constitution/ga/art-vii-sec-ii-para-i
md_url: https://georgiacommons.org/constitution/ga/art-vii-sec-ii-para-i.md
text_url: https://georgiacommons.org/constitution/ga/art-vii-sec-ii-para-i/text
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date: 2016
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
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CONSTITUTION OF THE / TAXATION AND FINANCE / EXEMPTIONS FROM AD VALOREM TAXATION
---

# Ga. Const. Art. VII, Sec. II, Para. I. Unauthorized tax exemptions void.

A constitution provision shown as in force is in force as printed in the volume. A court decision can make a printed provision unenforceable without changing the volume, and the volume does not record that.

Except as authorized in or pursuant to this Constitution, all laws exempting property from ad valorem taxation are void.

## Law Reviews

For article, ‘‘Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State,’’ see 28 Ga. St. B.J. 108 (1991). For annual survey of local government law, see 57 Mercer L. Rev. 289 (2005).

## 1976 Constitution.

Art. VII, Sec. I, Para. IV.

## Exemption for Dealer-owned Vehicles.

Georgia Const. 1983,Art. VII, Sec. I, Para. III(b)(3) is broad enough to authorize the General Assembly to grant an exemption to dealer-owned vehicles, as provided in O.C.G.A. § 48-5-472(b), and is not in conflict with Ga. Const. 1983, Art. VII, Sec. II, Para. I or Ga. Const. 1983, Art. VII, Sec. II, Para. II. Lowry v. McDuffie, 269 Ga. 202, 496 S.E.2d 727 (1998).

Cited in Clayton County Bd. of Tax Assessors v. King, 260 Ga. 495, 397 S.E.2d 293 (1990); McLeod v. Columbia County, 278 Ga. 242, 599 S.E.2d 152 (2004).