Which entity is responsible for determining exemptions on property?

The General Assembly is responsible for determining exemptions on property due to its role in creating and amending laws at the state level. This legislative body has the authority to define what constitutes a property exemption, which can include various categories such as homestead exemptions, exemptions for certain organizations, and other fiscal benefits aimed at specific property owners.

By establishing these laws, the General Assembly shapes the framework within which local governments operate. Although local governments may implement and manage these exemptions, they do so based on the statutes outlined by the General Assembly. This division of power ensures that property tax policies are consistent across the state while allowing local jurisdictions to tailor specific applications to their communities.