{"data":{"id":"us-ga/o.c.g.a.-48-5-82","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-82","heading":"Prohibition of clauses preventing applications for homestead tax deferral; exceptions.","body":"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.","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":"259ebe9f06e44b0841146047bc8222d149d409ae1803b8a4e2860216ce66d5cc","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-81","next":"us-ga/o.c.g.a.-48-5-83"},"notice":"GroundRules: Original legal text. Not legal advice."}