§ 34-20. Determination of buildings entitled to homestead exemption.

(a)

With respect to all local homestead exemptions for all taxing jurisdictions consisting of or located in Cobb County, the primary residence for purposes of each such exemption includes the dwelling house and any outbuildings to the dwelling house, including, but not limited to, a detached garage, pool house, guest house, or storage facility. Any such outbuilding which is used for human occupancy is considered to be part of the dwelling house and is not considered a separate dwelling house if:

(1)

Such outbuilding is not being leased or rented to a person not related to the owner; and

(2)

Such outbuilding meets at least one of the following criteria:

a.

Access to the outbuilding is available by way of a common driveway serving the main dwelling house;

b.

The outbuilding is served by the same street number and mailing address as the main dwelling house and does not have a separate street number or mailing address;

c.

The outbuilding receives utility service through a common utility meter shared with the main dwelling house or through a common utility account shared with the main dwelling house; or

d.

The outbuilding is physically attached to the main house.

(b)

Where a homestead exemption is granted to a primary dwelling house which includes an outbuilding used for human occupancy, the appropriate local tax officials may require the owner of the dwelling house to make a sworn application demonstrating that the outbuilding meets the requirements of this Act and may require that such sworn application be renewed not more often than once every three years.

(2006 Ga. Laws (Act No. 855, page 4495, § 1)

Editor's note— The provisions of 2006 Ga. Laws (Act No. 855, page 4495, § 2 provide as follows:

It is the intent of the General Assembly, through the enactment of this Act, to provide a declaration of the law applicable in the tax jurisdiction of Cobb County and in any other local tax jurisdiction located in Cobb County; and the enactment of this Act shall not be construed to imply a legislative finding that prior law was to the contrary.