- Section 48-5-40 - Definitions
- Section 48-5-41 - Property exempt from taxation
- Section 48-5-41.1 - Exemption of qualified farm products and harvested agricultural products of family farm entities
- Section 48-5-41.2 - Exemption from taxation of personal property in inventory for business
- Section 48-5-41.3 - Tax exemption for timber equipment
- Section 48-5-42 - Exempt personalty
- Section 48-5-42.1 - Personal property tax exemption for property valued at $7,500.00 or less
- Section 48-5-43 - Exemption for fertilizers
- Section 48-5-44 - Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits
- Section 48-5-44.1 - Homestead exemption for residents residing in a municipal corporation located in more than one county; application required; renewal
- Section 48-5-44.2 - [For Repeal, See Note] [Effective 1/1/2025] [Homestead exemption]
- Section 48-5-45 - Application for homestead exemption; unlawful to solicit fee to file application for homestead for another
- Section 48-5-46 - Procedure for application
- Section 48-5-47 - Applications for homestead exemptions of individuals 65 or older
- Section 48-5-47.1 - Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00
- Section 48-5-48 - Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award
- Section 48-5-48.1 - Level 1 freeport exemption; application; filing; renewal
- Section 48-5-48.2 - Level 1 freeport exemption; referendum
- Section 48-5-48.3 - Homestead exemption for senior citizens
- Section 48-5-48.4 - Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty
- Section 48-5-48.5 - Level 2 freeport exemption; application; filing; renewal
- Section 48-5-48.6 - Level 2 freeport exemption; referendum
- Section 48-5-48.7 - Freeport exemptions; determination of timely filing; recourse for improper determinations
- Section 48-5-49 - Determination of eligibility of applicant; appeal
- Section 48-5-50 - Homestead value credited with exemption; approval of correctness of value, exemption, and difference
- Section 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
- Section 48-5-51 - Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty
- Section 48-5-52 - Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue
- Section 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
- Section 48-5-53 - Falsification of information required by Code Section 48-5-52; penalty
- Section 48-5-54 - Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees
- Section 48-5-55 - Continuation of constitutional exemptions from ad valorem taxes
- Section 48-5-56 - Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property