{"data":{"id":"us-ga/o.c.g.a.-48-5-71","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-71","heading":"Definitions.","body":"As used in this part, the term:\n(1) “Gross household income” means all income, for all individuals residing within the homestead, from whatever source derived including, but not limited to, the following sources:\n(A) Compensation for services including fees, commissions, and similar items;\n(B) Gross income derived from business;\n(C) Gains derived from dealings in property;\n(D) Interest;\n(E) Rents;\n(F) Royalties;\n(G) Dividends;\n(H) Alimony and separate maintenance payments;\n(I) Income from life insurance and endowment contracts;\n(J) Annuities;\n(K) Pensions;\n(L) Income from discharge of indebtedness;\n(M) Distributive share of partnership gross income;\n(N) Income from an interest in an estate or trust; and\n(O) Federal old-age, survivor, or disability benefits.\n(2) “Homestead exemption” means a homestead exemption pursuant to Code Section 48-5-44 with respect to state, county, and school purpose ad valorem taxes as provided in Code Section 48-5-44 and a homestead exemption pursuant to a local Act with respect to municipal ad valorem taxes for municipal purposes as provided in any such local Act.\n(3) “Household” means an individual or group of individuals living together in a room or group of rooms as a housing unit.\n(4) “Tax official” means the tax collector or tax commissioner with respect to state, county, and school purpose ad valorem taxes pursuant to Code Section 48-5-44 and the municipal governing authority or designee thereof with respect to municipal ad valorem taxes for municipal purposes pursuant to any local Act homestead exemption.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 2 Property Tax Exemptions and Deferral","PART 2 Tax Deferral for the Elderly"],"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":"60b63497379e78363db07c123ac212c95c936251ca1fcda31311d37de6fd2e9e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-70","next":"us-ga/o.c.g.a.-48-5-72"},"notice":"GroundRules: Original legal text. Not legal advice."}