{"data":{"id":"us-ga/o.c.g.a.-48-5-42.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-42.1","heading":"Personal property tax exemption for property valued at $7,500.00 or less.","body":"(a) It is the intent of this Code section to exempt from the payment of ad valorem taxation certain tangible personal property on which the tax due does not exceed the reasonable cost of administering and collecting the tax.\n(b) All tangible personal property of a taxpayer, except motor vehicles, trailers, and mobile homes, shall be exempt from all ad valorem taxation if the actual fair market value of the total amount of taxable tangible personal property owned by the taxpayer within the county, as determined by the board of tax assessors, does not exceed $7,500.00.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 2 Property Tax Exemptions and Deferral","PART 1 Tax Exemptions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"dd42959497ebd29e3d258b55d9e099681bdcb54f8581c35e1fea399eec6afa70","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-42","next":"us-ga/o.c.g.a.-48-5-43"},"notice":"GroundRules: Original legal text. Not legal advice."}