State of Georgia Ad Valorem Homestead Tax Exemption

Beginning January 1, 2007 HB 81 will become Georgia law to benefit survivor’s of officers killed in the line of duty. This bill was sponsored by State  Representative Burke Day of Tybee Island, Chairman of the House Public Safety Committee. HB 81 was signed by the Governor of May 8, 2006 and ratified by the voters on November 7, 2006. Under this law change, the un-remarried surviving spouse of a peace officer killed in the line of duty will be exempt from paying ad valorem taxes for the full value of their homestead as defined by OCGA 48-5-48.3. 

An affidavit as provided by the tax commissioner of the county in which the person resides must be filed to determine if the person is entitled to such exemption. Annual renewal is automatic as long as the qualifying individual’s status remains unchanged. However, it is the duty of any person approved for this exemption to notify the tax commissioner if for any reason they should become ineligible for the exemption. 

The exemption granted by this Code section shall apply to all taxable years beginning on or after January 1, 2007. Questions concerning this benefit should be addressed to your local county tax commissioner.