Automatic renewal applies only to home originally exempted.

- Statute provides for automatic renewal of homestead exemption of the taxpayer so long as the taxpayer continues to occupy the previously exempted property as a home. If the applicant sells the applicant's home and occupies a new home, it would be necessary for the applicant to file a new application for homestead exemption. The automatic renewal is limited to the property actually exempted in the original instance so long as the owner continues to occupy the property as a home. 1954-56 Op. Att'y Gen. p. 748.

Exemption automatically renewed even if taxpayer files no return.

- Homestead exemption of $2,000.00 need be applied for only one time. Even though the taxpayer fails to file a return, the assessor must credit the taxpayer with the $2,000.00 homestead exemption, so long as the taxpayer continues to occupy such property as the taxpayer's residence. 1957 Op. Att'y Gen. p. 293.

Application must be made and is not inferred solely from return.

- Homestead exemption must be applied for and is not granted solely on the basis of information contained in the tax return. 1957 Op. Att'y Gen. p. 292.

When taxpayer originally applied for less than the full allowable homestead exemption, and when the taxpayer has not reapplied but relied on automatic renewal, and when the taxpayer's property has been revalued upward, the county board of assessors may raise the homestead exemption and should do so, as the taxpayer has not waived any part of the full exemption provided in Ga. Const. 1945, Art. VII, Sec. I, Para. IV (see now Ga. Const. 1983, Art. VII, Sec. II, Para. I-IV). 1963-65 Op. Att'y Gen. p. 142.

Absence from residence because of duty in the armed forces is not a waiver of the homestead exemption, provided the tax receiver or tax commissioner is notified. 1945-47 Op. Att'y Gen. p. 561.

Necessity for application and automatic renewal by persons in the armed service.

- Statute provides that a person shall not be obligated to apply for the exemption but one time so long as such owner remains in continuous occupation of such residence as a homestead. This language would indicate that there must have been at least one application. However, when a homestead is granted without an application due to the fact that the taxpayer was in the armed services, since eligibility was established by virtue of being in the armed services, eligibility would continue so long as the taxpayer owns and occupies the property as a home. 1954-56 Op. Att'y Gen. p. 727.

Duty of taxpayer to make homestead application personally.

- Filing of a homestead exemption is a personal privilege and a taxpayer who requested the tax receiver to make for the taxpayer a homestead exemption application, and who has not filed the taxpayer's return, is liable for the penalty. 1948-49 Op. Att'y Gen. p. 669.

It is necessary to file annually to obtain a homestead exemption on personal property. 1954-56 Op. Att'y Gen. p. 725; 1954-56 Op. Att'y Gen. p. 743.

Statute makes no provision for automatic renewal of a homestead exemption on personal property. In order to obtain a homestead exemption on personal property, it is necessary to make a tax return and file an application therefor as provided by law. 1954-56 Op. Att'y Gen. p. 742; 1957 Op. Att'y Gen. p. 293.

Penalty on late return is figured on tax due over and above homestead exemption.

- After the taxpayer has once filed for a homestead exemption on real property, it is automatically renewed. Therefore, the penalty for filing a late return is on the tax due on property over and above the homestead exemption. 1954-56 Op. Att'y Gen. p. 725.

C.J.S.

- 40 C.J.S., Homesteads, § 41.