Part 1 - Tax Exemptions
- § 48-5-40. Definitions
- § 48-5-41. Property exempt from taxation
- § 48-5-41.1. Exemption of qualified farm products and harvested agricultural products from taxation
- § 48-5-41.2. Exemption from taxation of personal property in inventory for business
- § 48-5-42. Exempt personalty
- § 48-5-42.1. Personal property tax exemption for property valued at $7,500.00 or less
- § 48-5-43. Exemption for fertilizers
- § 48-5-44. Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits
- § 48-5-44.1. Homestead exemption for resident residing in a municipal corporation that is located in more than one county; application required; renewal
- § 48-5-45. Application for homestead exemption; unlawful to solicit fee to file application for homestead for another
- § 48-5-46. Procedure for application
- § 48-5-47. Applications for homestead exemptions of individuals 65 or older
- § 48-5-47.1. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00
- § 48-5-48. Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award
- § 48-5-48.1. Tangible personal property inventory exemption; application; failure to file application as waiver of exemption; denials; notice of renewals
- § 48-5-48.2. Level 1 freeport exemption; referendum
- § 48-5-48.3. Homestead exemption for senior citizens
- § 48-5-48.4. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty
- § 48-5-48.5. Level 2 freeport exemption; application; filing; renewal
- § 48-5-48.6. Level 2 freeport exemption; referendum
- § 48-5-48.7. Determination of timely filing; recourse for improper determinations
- § 48-5-49. Determination of eligibility of applicant; appeal
- § 48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference
- § 48-5-50.1. Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes
- § 48-5-51. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty
- § 48-5-52. Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue
- § 48-5-52.1. Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action
- § 48-5-53. Falsification of information required by Code Section 48-5-52; penalty
- § 48-5-54. Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees
- § 48-5-55. Continuation of constitutional exemptions from ad valorem taxes
- § 48-5-56. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property
