Bill > HB90

This bill proposes to increase the maximum acreage for bona fide conservation use property from 2,000 acres to 4,000 acres across several provisions of Georgia tax law. The bill specifically modifies how conservation use property is assessed for tax purposes, allowing property owners to receive preferential tax treatment on up to 4,000 acres of land used for agricultural production, timber farming, or environmental conservation. For properties held by family farm entities, owners can now allocate their acreage limitation more flexibly, enabling the entity to receive conservation use assessment on more land. The bill applies to properties used for agricultural production, timber farming, or environmentally sensitive lands that are maintained in their natural condition or help control pollution. Importantly, the bill will only become effective on January 1, 2027, and is contingent upon voters ratifying a corresponding constitutional amendment in the November 2026 state-wide general election. If the constitutional amendment is not approved, the bill will be automatically repealed. The changes aim to provide more flexibility and support for landowners engaged in conservation and agricultural activities by expanding the acreage eligible for preferential tax assessment.

Budget and Finance

https://www.legis.ga.gov/legislation/69429