Georgia § 48-5-72 - Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
Full text of Georgia Official Code of Georgia Annotated § 48-5-72 — Homestead tax deferral for individuals 62 or older; demonstration of compliance with part., with citation guidance and answers to common questions.
§ 48-5-72. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
Any individual aged 62 or older who is entitled to claim a homestead exemption may elect to defer payment of all or part of the ad valorem taxes levied on such individual's homestead by filing an annual application for tax deferral with the appropriate tax official on or before April 1 of the year for which the deferral is sought. If the homestead for which a deferral is requested has an assessed value for purposes of ad valorem taxation of $50,000.00 or more, the deferral may apply only to the taxes on that portion of the assessed value which is $50,000.00 or less. It shall be the burden of each applicant for a deferral to demonstrate affirmatively his compliance with the requirements of this part. (Code 1933, § 91A-2403, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 2.)
Frequently Asked Questions About Georgia § 48-5-72
What does Official Code of Georgia Annotated § 48-5-72 cover?
Section 48-5-72 ("Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-72?
A common citation format is "Official Code of Georgia Annotated § 48-5-72" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-72 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.