GA SB43

Increases the maximum acreage qualifying for bona fide conservation use property tax assessment from 2,000 acres to 6,000 acres per single owner

Applies to property used for agricultural production, timber production, subsistence farming, or environmentally sensitive land certified by the Department of Natural Resources

Allows family owned farm entities to receive conservation use assessment on more than 6,000 acres when individual members allocate their unused acreage portions

Requires the state commissioner to update the central registry tracking conservation use property to enforce the new 6,000 acre limitation statewide

Effective date contingent on voter ratification of a related constitutional amendment at the November 2026 general election; automatically repeals January 1, 2027 if amendment fails