25 LC 44 3014S/AP
House Resolution 32 (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 RESOLUTION
Proposing an amendment to the Constitution so as to increase the maximum acreage to
1
qualify for assessment and taxation as a bona fide conservation use property; to provide for2
related matters; to provide for the submission of this amendment for ratification or rejection;3
and for other purposes.4
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Article VII, Section I, Paragraph III of the Constitution is amended by revising7
subparagraph (e)(1) as follows:8
"(e) The General Assembly shall provide by general law:9
(1) For the definition and methods of assessment and taxation, such methods to include10
a formula based on current use, annual productivity, and real property sales data, of:
'bona11
fide conservation use property' to include bona fide agricultural and timber land not to12
exceed 2,000 4,000 acres of a single owner; and 'bona fide residential transitional13
property,' to include private single-family residential owner occupied property located in14
transitional developing areas not to exceed five acres of any single owner. Such methods15
of assessment and taxation shall be subject to the following conditions:16
H. R. 32
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(A) A property owner desiring the benefit of such methods of assessment and
17
taxation shall be required to enter into a covenant to continue the property in bona fide18
conservation use or bona fide residential transitional use; and19
(B) A breach of such covenant within ten years shall result in a recapture of the tax20
savings resulting from such methods of assessment and taxation and may result in other21
appropriate penalties;"22
SECTION 2.23
The above proposed amendment to the Constitution shall be published and submitted as24
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the25
above proposed amendment shall have written or printed thereon the following:26
"( ) YES27
( ) NO 28
29
30
Shall the Constitution of Georgia, for the purpose of protecting family
farmland, be amended so as to increase the maximum acreage to qualify for
assessment and taxation as a bona fide conservation use property from 2,000
acres to 4,000 acres?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
31
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If32
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall33
become a part of the Constitution of this state.34
H. R. 32
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