Title 48, Chapter 5, Section 42
( 48-5-42)
All personal clothing and effects, household furniture, furnishings,
equipment, appliances, and other personal property used within the
home, if not held for sale, rental, or other commercial use, shall
be exempt from all ad valorem taxation. All tools and implements of
trade of manual laborers shall be exempt from all ad valorem
taxation in an amount not to exceed $2,500.00 in actual value and
all domestic animals shall be exempt from all ad valorem taxation in
an amount not to exceed $300.00 in actual value. |