25 LC 50 1137S
House Bill 169 (COMMITTEE SUBSTITUTE)
By: Representatives Cannon of the 172
nd
, Dickey of the 134
th
, Corbett of the 174
th
, O’Steen
of the 169
th
, Huddleston of the 72
nd
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,
1
relating to general provisions for ad valorem taxation of property, so as to limit exceptions2
to the breach of covenants for bona fide conservation use and forest land conservation use3
related to the solar generation of energy to existing contracts and to provide for applicability;4
to provide for sunsets; to provide for related matters; to repeal conflicting laws; and for other5
purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to9
general provisions for ad valorem taxation of property, is amended by revising10
paragraph (11) of subsection (p) of Code Section 48-5-7.4, relating to preferential assessment11
for bona fide conservation use property and bona fide residential transitional property, as12
follows:13
"(11)(A) Allowing part of the property subject to the covenant to be used for solar14
generation of energy and conversion of such energy into heat or electricity, and the sale15
of the same in accordance with applicable law, provided that, beginning on July 1,
16
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2026, this paragraph shall only apply in the case of obligations of contracts entered into17
prior to July 1, 2026; provided, however, that this paragraph shall continue to apply to18
property for which there is an option contract for a lease for solar generation of energy19
and conversion of such energy into heat or electricity and such option contract is20
included in a deed recorded in the land records of the county where the property is21
located; and provided, further, that this paragraph shall stand repealed on July 1, 2036.22
(B) The provisions of subparagraph (A) of this paragraph shall not allow the portion23
of the property on which such solar energy generating equipment is located, as depicted24
by a boundary survey prepared by a licensed surveyor, and which is subject to an25
existing covenant to remain in the covenant. Such property shall be removed from the26
existing covenant at the time of the installation of the solar energy generating27
equipment and shall be subject to the penalty for breach of the covenant contained in28
subsection (q) of this Code section and shall be subject to ad valorem taxation at fair29
market value; or"30
SECTION 2.31
Said article is further amended by revising paragraph (6) of subsection (q) of Code32
Section 48-5-7.7, relating to preferential assessment for forest land conservation use33
property, as follows:34
"(6)(A) Allowing part of the property subject to the covenant to be used for solar35
generation of energy and conversion of such energy into heat or electricity, and the sale36
of the same in accordance with applicable law, provided that, beginning on July 1,37
2026, this paragraph shall only apply in the case of obligations of contracts entered into38
prior to July 1, 2026; provided, however, that this paragraph shall continue to apply to39
property for which there is an option contract for a lease for solar generation of energy40
and conversion of such energy into heat or electricity and such option contract is41
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included in a deed recorded in the land records of the county where the property is42
located; and provided, further, that this paragraph shall stand repealed on July 1, 2036.43
(B) The provisions of subparagraph (A) of this paragraph shall not allow the portion44
of the property on which such solar energy generating equipment is located, as depicted45
by a boundary survey prepared by a licensed surveyor, and which is subject to an46
existing covenant to remain in the covenant. Such property shall be removed from the47
existing covenant at the time of the installation of the solar energy generating48
equipment and shall be subject to the penalty for breach of the covenant contained in49
subsection (r) of this Code section and shall be subject to ad valorem taxation at fair50
market value; or"51
SECTION 3.52
All laws and parts of laws in conflict with this Act are repealed.53
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