{"data":{"id":"us-ga/o.c.g.a.-48-5-50","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-50","heading":"Homestead value credited with exemption; approval of correctness of value, exemption, and difference.","body":"The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead value, exemption, and difference, if any, shall be shown on the owner’s tax return and the correctness of the value, exemption, and difference shall be approved on the return as provided by law.","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":"4b2a933dac474802e4c29782626772514612c483dfba7ef94f75270ba2bc49d9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-49","next":"us-ga/o.c.g.a.-48-5-50.1"},"notice":"GroundRules: Original legal text. Not legal advice."}