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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Parte 2. TAX DEFERRAL FOR THE ELDERLY

48-5-73. Limitations on grant of homestead tax deferral.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. No tax deferral in any one year shall be granted pursuant to Code Section 48-5-72:

  2. (1)

    If the total amount of deferred taxes and interest plus the total amount of all other unsatisfied liens on the homestead exceeds 85 percent of the fair market value of the homestead as shown on the county tax digest for the immediately preceding tax year;#

  3. (2)

    If the applicant’s gross household income for the immediately preceding calendar year exceeds $15,000.00;#

  4. (3)

    If the homestead for which the deferral is sought is subject to any lien, the terms of which are dictated by federal law, rule, or regulation prohibiting deferral of taxes; or#

  5. (4)

    With respect to taxes levied to retire bonded indebtedness or for special assessments.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1933, § 91A-2404, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 24.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 547; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.