25 LC 44 2885/AP
House Bill 90 (AS PASSED HOUSE AND SENATE)
By: Representatives Efstration of the 104
th
, Dickey of the 134
th
, Hagan of the 156
th
, and
Buckner of the 137
th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to
1
preferential assessment for bona fide conservation use property and bona fide residential2
transitional property, so as to increase the maximum acreage to qualify for assessment and3
taxation as a bona fide conservation use property; to provide for related matters; to provide4
for a contingent effective date and automatic repeal; to repeal conflicting laws; and for other5
purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to preferential9
assessment for bona fide conservation use property and bona fide residential transitional10
property, is amended by revising the introductory language of paragraph (1) of11
subsection (a), division (a)(1)(A.1)(ii), the introductory language of paragraph (2) of12
subsection (a), paragraph (3) of subsection (b), and subsections (e) and (r) as follows:13
"(a) For purposes of this article, the term 'bona fide conservation use property' means14
property described in and meeting the requirements of paragraph (1) or (2) of this15
subsection, as follows:16
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(1) Not more than 2,000 acres 4,000 acres of tangible real property of a single person,17
the primary purpose of which is any good faith production, including but not limited to18
subsistence farming or commercial production, from or on the land of agricultural19
products or timber, subject to the following qualifications:20
(A) Such property includes the value of tangible property permanently affixed to the21
real property which is directly connected to such owner's production of agricultural22
products or timber and which is devoted to the storage and processing of such23
agricultural products or timber from or on such real property;24
(A.1) In the application of the limitation contained in the introductory language of this25
paragraph, the following rules shall apply to determine beneficial interests in bona fide26
conservation use property held in a family owned farm entity as described in27
division (1)(C)(iv) of this subsection:28
(i) A person who owns an interest in a family owned farm entity as described in29
division (1)(C)(iv) of this subsection shall be considered to own only the percent of30
the bona fide conservation use property held by such family owned farm entity that31
is equal to the percent interest owned by such person in such family owned farm32
entity; and33
(ii) A person who owns an interest in a family owned farm entity as described in34
division (1)(C)(iv) of this subsection may elect to allocate the lesser of any unused35
portion of such person's 2,000 acre 4,000 acre limitation or the product of such36
person's percent interest in the family owned farm entity times the total number of37
acres owned by the family owned farm entity subject to such bona fide conservation38
use assessment, with the result that the family owned farm entity may receive bona39
fide conservation use assessment on more than 2,000 acres 4,000 acres;"40
"(2) Not more than 2,000 acres 4,000 acres of tangible real property, excluding the value41
of any improvements thereon, of a single owner of the types of environmentally sensitive42
property specified in this paragraph and certified as such by the Department of Natural43
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Resources, if the primary use of such property is its maintenance in its natural condition
44
or controlling or abating pollution of surface or ground waters of this state by storm-water45
runoff or otherwise enhancing the water quality of surface or ground waters of this state46
and if such owner meets the qualifications of subparagraph (C) of paragraph (1) of this47
subsection, subject to the following qualifications
:"48
"(3) No property shall qualify as bona fide conservation use property if such current use49
assessment would result in any person who has a beneficial interest in such property,50
including any interest in the nature of stock ownership, receiving in any tax year any51
benefit of current use assessment as to more than 2,000 acres 4,000 acres. If any taxpayer52
has any beneficial interest in more than 2,000 acres 4,000 acres of tangible real property53
which is devoted to bona fide conservation uses, such taxpayer shall apply for current use54
assessment only as to 2,000 acres 4,000 acres of such land;"55
"(e) A single owner shall be authorized to enter into more than one covenant under this56
Code section for bona fide conservation use property, provided that the aggregate number57
of acres of qualified property of such owner to be entered into such covenants does not58
exceed 2,000 acres 4,000 acres. Any such qualified property may include a tract or tracts59
of land which are located in more than one county. A single owner shall be authorized to60
enter qualified property in a covenant for bona fide conservation use purposes and to enter61
simultaneously the residence located on such property in a covenant for bona fide62
residential transitional use if the qualifications for each such covenant are met. A single63
owner shall be authorized to enter qualified property in a covenant for bona fide64
conservation use purposes and to enter other qualified property of such owner in a covenant65
for bona fide residential transitional use."66
"(r) Property which is subject to current use assessment under this Code section shall be67
separately classified from all other property on the tax digest; and such separate68
classification shall be such as will enable any person examining the tax digest to ascertain69
readily that the property is subject to current use assessment under this Code section.70
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Covenants shall be public records and shall be indexed and maintained in such manner as
71
will allow members of the public to locate readily the covenant affecting any particular72
property subject to current use assessment under this Code section. Based on information73
submitted by the county boards of tax assessors, the commissioner shall maintain a central74
registry of conservation use property, indexed by owners, so as to ensure that the 2,000
75
acre 4,000 acre limitations of this Code section are complied with on a state-wide basis."76
SECTION 2.77
This Act shall become effective on January 1, 2027, only if an amendment to the78
Constitution increasing the maximum acreage to qualify for assessment and taxation as a79
bona fide conservation use property is ratified by the voters at the November, 2026,80
state-wide general election. If such an amendment is not so ratified, then this Act shall not81
become effective and shall stand repealed on January 1, 2027.82
SECTION 3.83
All laws and parts of laws in conflict with this Act are repealed.84
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