Habersham tax board left homestead rule for second structures unresolved

Habersham County’s tax board confronted an unresolved question for homeowners on May 8, 2023: how to handle a homestead-exemption application when the property includes a second structure. County Attorney Ralph Taylor told the board that the law is silent on that circumstance, and the meeting minutes record a motion that would distinguish among a primary residence, non-residential buildings and income-producing buildings. The excerpt, however, does not say whether board members adopted the motion.