What body has the power to authorize exemptions from property tax in the state of Georgia?

The power to authorize exemptions from property tax in Georgia rests with the state legislature. This is rooted in the state constitution and the laws enacted by the General Assembly, which is the legislative body of Georgia.

The legislature has the authority to create laws that specify the conditions under which property tax exemptions can be granted, such as for certain types of property, specific organizations, or particular qualifying circumstances. This framework allows the legislature to determine the public policy regarding property taxation and to address the needs of different communities while ensuring that exemptions are applied consistently and fairly across the state.

The governor's office does not have the direct power to create or change tax laws; instead, the governor may advocate for legislative action or execute budgetary matters related to tax collections. The state Supreme Court's role is primarily to interpret laws and the constitution, rather than to legislate exemptions. Lastly, local city managers operate at the municipal level and manage local government functions but do not have the authority to authorize exemptions from property tax, as this power is reserved for the state legislature.