Who has the authority to exempt property in Georgia?

In Georgia, the authority to exempt property lies with the General Assembly. This body has the legislative responsibility to create laws that can define and implement various exemptions related to property such as those for nonprofit organizations, certain types of governmental properties, and agricultural land under specific conditions.

The General Assembly establishes the legal framework that enables exemptions at the local level, which are often implemented through local ordinances or government actions. This ensures a uniform approach to property exemptions across the state while allowing for local adaptations based on community needs and conditions.

The other entities mentioned do have important functions, but they do not possess the same legislative power as the General Assembly when it comes to creating new exemptions. For instance, while the Department of Revenue manages the implementation and administration of tax law and could oversee how exemptions are applied, it does not have the authority to enact new property exemptions. Local County Boards may administer existing exemptions, but they are bound by the framework established by the General Assembly. The Governor can influence legislation but does not have the direct authority to exempt property.