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GA HB90

Bill

Status

Passed

5/9/2025

Primary Sponsor

Chuck Efstration

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Increases the maximum acreage eligible for bona fide conservation use property tax assessment from 2,000 acres to 4,000 acres per single owner
  • Applies to property used for agricultural production, timber, subsistence farming, or environmentally sensitive land certified by the Department of Natural Resources
  • Allows family owned farm entity members to allocate unused portions of their individual 4,000 acre limitation to the entity
  • Effective date is January 1, 2027, contingent on voter ratification of a related constitutional amendment at the November 2026 general election
  • Automatically repealed on January 1, 2027 if the constitutional amendment is not ratified by voters

Legislative Description

Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property

Last Action

Effective Date 2027-01-01

5/9/2025

Committee Referrals

Finance2/21/2025
Ways and Means1/17/2025

Full Bill Text

No bill text available