Georgia § 48-5-72 - 1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
Full text of Georgia Official Code of Georgia Annotated § 48-5-72 — 1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance., with citation guidance and answers to common questions.
§ 48-5-72. 1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
As an alternative to the tax deferral authorized by Code Section 48-5-72, any individual aged 62 or older residing within any county of this state having a population of 550,000 or more according to the United States decennial census of 1980 or any future such census who is entitled to claim a homestead exemption pursuant to Code Section 48-5-44 may elect to defer payment of all or any part of that portion of the ad valorem taxes levied on the individual's homestead which exceeds 4 percent of the individual's gross household income for the immediately preceding calendar year. An application for tax deferral under this Code section shall be filed annually with the tax collector or tax commissioner on or before April 1 of the year for which the deferral is sought. If an individual files for a tax deferral under this Code section, such individual shall not be authorized to file for a tax deferral under Code Section 48-5-72. The amount of the assessed value of the homestead and the amount of gross household income shall not limit the tax deferral authorized by this Code section. However, except for the provisions of Code Section 48-5-72 and paragraph (2) of Code Section 48-5-73, the provisions of this part shall apply to the tax deferral authorized by this Code section. It shall be the burden of each applicant for a deferral under this Code section to demonstrate affirmatively the applicant's compliance with this Code section and other provisions of this part. (Code 1981, § 48-5-72.1 , enacted by Ga. L. 1988, p. 466, § 1.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-72
What does Official Code of Georgia Annotated § 48-5-72 cover?
Section 48-5-72 ("1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.") 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.