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GA HB169
Bill
Status
2/27/2025
Primary Sponsor
Charles Cannon
Click for details
AI Summary
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Limits the solar energy exception to conservation use covenants to contracts entered into before July 1, 2026, effectively ending new exceptions for solar installations on land receiving preferential tax assessment for bona fide conservation use and forest land conservation use
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Grandfathers existing contracts and properties with recorded option contracts for solar leases, allowing those arrangements to continue under current rules
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Requires property where solar equipment is installed to be removed from the conservation covenant at the time of installation, triggering breach penalties and fair market value taxation on that portion of land
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Mandates a boundary survey by a licensed surveyor to depict the portion of property used for solar generation
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Includes a sunset provision repealing the entire solar exception on July 1, 2036
Legislative Description
Ad valorem tax; breach of a covenant for bona fide conservation use related to solar generation of energy; limit exceptions
Last Action
Senate Read and Referred
2/28/2025