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Vicki Lambert
Director
4125 Welcome All Road
Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011
Email: local.government.services@dor.ga.gov
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Property Exempt From Taxation

All property is taxable unless an exemption has been provided by law; taxation being the rule and exemption the exception.

Property exempted by O.C.G.A. Section 48-5-41 must not be used for private or corporate profit and income.  The property exempted by the above code section does not apply to real estate or buildings which are rented, leased, or used for the purpose of securing an income.  Any income must be used exclusively for religious, educational, and charitable purposes in order to maintain and operate the institutions. 

The exemptions below that exempt colleges, nonprofit hospitals, incorporated academies, or other seminaries refer to those organizations that are open to the general public. 

The following property has been exempted from taxation in this state:

  • Property owned and used exclusively as the general state headquarters of a nonprofit corporation organized for the purpose of encouraging cooperation between parents and teachers to promote the education and welfare of children;

  • All places of religious worship and burial; and all property owned by and operated exclusively as a church or other religious association that qualifies as an exempt religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986.

  • Property owned by religious groups that is used as single-family houses where no income is derived from the property;

  • Institutions of purely public charity;

  • Buildings erected and used as a college, an incorporated academy, or other seminary of learning; but only if these institutions are open to the general public;

  • All funds and property held or used as endowment by colleges, nonprofit hospitals, incorporated academies, or other seminaries of learning when the funds or property are not invested in real estate;

  • All real and personal property of public libraries and any other literary associations;

  • Books, philosophical apparatus, paintings, and statuary of any company or association that are kept in a public hall which are not held for profit or sale;

  • Property which has been installed or constructed with the purpose of eliminating or reducing air or water pollution if certified by the Department of Natural Resources.

  • Property of a nonprofit home for the aged and property of a nonprofit home for the mentally disabled as long as no income or profit is distributed to any private person when the home is qualified as an exempt organization under the United States Internal Revenue Code, section 501(c)(3), and O.C.G.A. Section 48-7-25.

  • Property owned and used exclusively by a veterans organization which is chartered by the United States Congress which is exempted from federal income taxes;

  • Property of nonprofit hospitals used in connection with their operation. This exemption does not include property owned by the nonprofit hospital which is held for investment purposes unrelated to providing medical care.

  • Property owned and used exclusively as the headquarters, post home, or similar facility of a veterans organization which is chartered by the Congress of the United States and which is exempt from federal income taxes

  • Property owned by a historical fraternal benefit association that is used exclusively for charitable, fraternal, and benevolent purposes.

  • When the land on which commercial fertilizers are to be used has been taxed, consumers of commercial fertilizers are not required to report fertilizers for taxation.  (O.C.G.A. 48-5-43)
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    Property Tax Forms

    Click here to download real and personal property tax forms.

    Contact

    •  The County Tax Commissioner's office for more information on billing and collection of property taxes. 

    •  The County Board of Tax assessor's office for more information on property assessment values and appealing a property assessment.

    •  The County Board of Tax Assessor's office for additional information on property that is exempt from property taxation.

     

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