Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-2 - SUBSTANTIVE REGULATIONS
Rule 560-11-2-.48 - School Tax Homestead-Application

Universal Citation: GA Rules and Regs r 560-11-2-.48

Current through Rules and Regulations filed through September 23, 2024

(1) In order for a taxpayer to be a "qualified individual" for the School Tax Homestead Exemption under O.C.G.A. § 48-5-52, such taxpayer shall:

(a) Be an "Applicant" as defined by O.C.G.A. § 48-5-40(1);

(b) Have timely filed an application and affidavit with:
1. In the case of residents of county school districts, the county tax receiver or tax commissioner,; or

2. In the case of residents of independent school districts, the governing authority; and

(d) Be sixty-two (62) years of age or older as of January 1 of the year in which the application and affidavit is filed; and

(e) Not have a net income exceeding $10,000 for the immediately preceding taxable year for income tax purposes.

(2) "Homestead" shall have the meaning as provided for in O.C.G.A. § 48-5-40.

(3) The governing authority of each municipality, where there is an independent school district, shall designate, in writing, an official who will receive taxpayer applications and affidavits for the School Tax Homestead Exemption within that municipality. The named official shall receive all such applications unless the municipality's governing authority designates, in writing, another official to receive said applications and affidavits.

(a) Each municipality shall immediately transmit a copy of its written designation to the Director of Local Government Services.

(4) In order for a county or municipal tax official to make a determination of eligibility, an application and affidavit shall include, but not be limited to, the following information:

(a) The age of applicant on January 1 of the year in which the application and affidavit is filed.

(b) The income of the applicant including the income of the spouse, if applicable, who also occupies the homestead.

Ga. L. 1937-38, Extra Sess., pp. 77, et Seq., as amended; Ga. Code Ann. 48-5-40, 48-5-52, 92-8405, 92-8406, 92-8409, 92-8457; Ga. L. 1974, pp. 183 et seq.

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