Georgia Legal Code

O.C.G.A. § 44-13-100 (2017)
§ 44-13-100. Exemptions for purposes of bankruptcy and intestate insolvent estates
(a) In lieu of the exemption provided in Code Section 44-13-1, any debtor who is a natural
person may exempt, pursuant to this article, for purposes of bankruptcy, the following property:
(1) The debtor’s aggregate interest, not to exceed $21,500.00 in value, in real property or
personal property that the debtor or a dependent of the debtor uses as a residence, in a
cooperative that owns property that the debtor or a dependent of the debtor uses as a residence, or
in a burial plot for the debtor or a dependent of the debtor. In the event title to property used for
the exemption provided under this paragraph is in one of two spouses who is a debtor, the
amount of the exemption hereunder shall be $43,000.00;
(2) The debtor’s right to receive:
(A) A social security benefit, unemployment compensation, or a local public assistance
benefit;
(B) A veteran’s benefit;
(C) A disability, illness, or unemployment benefit;
(D) Alimony, support, or separate maintenance, to the extent reasonably necessary for the
support of the debtor and any dependent of the debtor;
(E) A payment under a pension, annuity, or similar plan or contract on account of illness,
disability, death, age, or length of service, to the extent reasonably necessary for the support of
the debtor and any dependent of the debtor;
(F) A payment from an individual retirement account within the meaning of Title 26 U.S.C.
Section 408 to the extent reasonably necessary for the support of the debtor and any dependent of
the debtor; and
(G) Moneys paid into or out of, the assets of, and the income of a health savings account or
medical savings account authorized under Chapter 51 of Title 33 or Sections 220 and 223 of the
Internal Revenue Code of 1986.
(2.1) The debtor’s aggregate interest in any funds or property held on behalf of the debtor, and
not yet distributed to the debtor, under any retirement or pension plan or system:
(A) Which is: (i) maintained for public officers or employees or both by the State of Georgia
or a political subdivision of the State of Georgia or both; and (ii) financially supported in whole
or in part by public funds of the State of Georgia or a political subdivision of the State of Georgia
or both;
(B) Which is: (i) maintained by a nonprofit corporation which is qualified as an exempt
organization under Code Section 48-7-25 for its officers or employees or both; and (ii)
financially supported in whole or in part by funds of the nonprofit corporation;
(C) To the extent permitted by the bankruptcy laws of the United States, similar benefits from
the private sector of such debtor shall be entitled to the same treatment as those specified in
subparagraphs (A) and (B) of this paragraph,
provided that the exempt or nonexempt status of periodic payments from such a retirement or
pension plan or system shall be as provided under subparagraph (E) of paragraph (2) of this
subsection; or
(D) An individual retirement account within the meaning of Title 26 U.S.C. Section 408;
(3) The debtor’s interest, not to exceed the total of $5,000.00 in value, in all motor vehicles;
(4) The debtor’s interest, not to exceed $300.00 in value in any particular item, in household
furnishings, household goods, wearing apparel, appliances, books, animals, crops, or musical
instruments that are held primarily for the personal, family, or household use of the debtor or a
dependent of the debtor. The exemption of the debtor’s interest in the items contained in this
paragraph shall not exceed $5,000.00 in total value;
(5) The debtor’s aggregate interest, not to exceed $500.00 in value, in jewelry held primarily for
the personal, family, or household use of the debtor or a dependent of the debtor;
(6) The debtor’s aggregate interest, not to exceed $1,200.00 in value plus any unused amount of
the exemption, not to exceed $10,000.00, provided under paragraph (1) of this subsection, in any
property;
(7) The debtor’s aggregate interest, not to exceed $1,500.00 in value, in any implements,
professional books, or tools of the trade of the debtor or the trade of a dependent of the debtor;
(8) Any unmatured life insurance contract owned by the debtor, other than a credit life
insurance contract;
(9) The debtor’s aggregate interest, not to exceed $2,000.00 in value, less any amount of
property of the estate transferred in the manner specified in Section 542(d) of U.S. Code Title 11,
in any accrued dividend or interest under, or loan or cash value of, any unmatured life insurance
contract owned by the debtor under which the insured is the debtor or an individual of whom the
debtor is a dependent;
(10) Professionally prescribed health aids for the debtor or a dependent of the debtor; and
(11) The debtor’s right to receive, or property that is traceable to:
(A) An award under a crime victim’s reparation law;
(B) A payment on account of the wrongful death of an individual of whom the debtor was a
dependent, to the extent reasonably necessary for the support of the debtor and any dependent of
the debtor;
(C) A payment under a life insurance contract that insured the life of an individual of whom
the debtor was a dependent on the date of such individual’s death, to the extent reasonably
necessary for the support of the debtor and any dependent of the debtor;
(D) A payment, not to exceed $10,000.00, on account of personal bodily injury, not including
pain and suffering or compensation for actual pecuniary loss, of the debtor or an individual of
whom the debtor is a dependent; or
(E) A payment in compensation of loss of future earnings of the debtor or an individual of
whom the debtor is or was a dependent, to the extent reasonably necessary for the support of the
debtor and any dependent of the debtor.
(b) Pursuant to 11 U.S.C. Section 522(b)(1), an individual debtor whose domicile is in Georgia is
prohibited from applying or utilizing 11 U.S.C. Section 522(d) in connection with exempting
property from his or her estate; and such individual debtor may exempt from property of his or
her estate only such property as may be exempted from the estate pursuant to 11 U.S.C. Section
522(b)(2)(A) and (B). For the purposes of this subsection, an “individual debtor whose domicile
is in Georgia” means an individual whose domicile has been located in Georgia for the 180 days
immediately preceding the date of the filing of the bankruptcy petition or for a longer portion of
such 180 day period than in any other place.
(c) The exemptions and protections contained in this article are extended to intestate insolvent
estates in all cases where there is a living widow or child of the intestate.
(d) (1) At any time after closing of a case filed pursuant to an act of Congress relating to
bankruptcy, the debtor, his or her receiver or trustee, or any interested party may file with a clerk
of court where a judgment lien is recorded an affidavit of lien release and shall attach thereto a
certified copy of the discharge of such bankrupt or debtor and a lien avoidance order, or a
certified copy of the order of confirmation of a plan and the plan as confirmed, together with a
copy of the portions of the schedules filed by the debtor in the bankruptcy case listing the
judgment creditor and identifying property as exempt. In addition, the filer shall certify that no
order has been entered in the bankruptcy limiting the discharge as to the judgment or retaining
the judgment lien.
(2) Upon filing such affidavit, the lien of such judgment shall be deemed cancelled as to:
(A) Any property which was:
(i) Identified as exempt and for which a lien avoidance order was issued; or
(ii) Re-vested in the debtor without lien retention under a plan; and
(B) Any other property acquired by the debtor after the filing of the bankruptcy petition.
(3) The clerk of court shall file such affidavit in the deed records and index the recording
information as to the affidavit of lien release on the judgment lien in the appropriate lien record.
HISTORY: Ga. L. 1865-66, p. 29, § 1; Code 1868, § 2022; Code 1873, § 2049; Code 1882, §
2049; Civil Code 1895, § 2875; Civil Code 1910, § 3425; Code 1933, § 51-1504; Code 1933, §
51-1301.1, enacted by Ga. L. 1980, p. 952, § 2; Code 1933, § 51-1601, enacted by Ga. L. 1980,
p. 952, § 3; Ga. L. 1981, p. 626, §§ 2, 3; Ga. L. 1988, p. 1756, § 1; Ga. L. 1989, p. 14, § 44; Ga.
L. 1995, p. 347, § 1; Ga. L. 2001, p. 745, § 1; Ga. L. 2012, p. 1030, § 2/SB 117; Ga. L. 2013, p.
141, § 44/HB 79; Ga. L. 2013, p. 1045, § 2/SB 105; Ga. L. 2015, p. 996, § 6-1/SB 65; Ga. L.
2017, p. 620, § 1/SB 87.

The above Georgia exemption statute is based on year 2017.