Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL > PART 2 - TAX DEFERRAL > § 48-5-82 - Prohibition of clauses preventing applications for homestead tax deferral; exceptions

§ 48-5-82 - Prohibition of clauses preventing applications for homestead tax deferral; exceptions

O.C.G.A. 48-5-82 (2010)
48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions


Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement which prohibits the owner from claiming a real property tax deferral on his homestead. Any such provision, clause, or statement executed on or after July 1, 1980, is void and unenforceable.