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 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.
Property Tax Forms
Click here to download real and personal property
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
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