Bona Fide Conservation Use Property; the maximum acreage to qualify for assessment and taxation; increase
Summary
SB45 would amend Georgia’s current-use tax assessment rules for bona fide conservation use property by increasing the acreage cap from 2,000 acres to 4,000 acres. The bill applies to land used in good-faith agricultural production, including subsistence farming, commercial farming, and timber production, as well as certain environmentally sensitive property maintained in its natural condition or used to protect water quality. It also updates related provisions for family-owned farm entities, multiple covenants, and statewide tracking of conservation-use acreage.
Under the bill, a single owner could place up to 4,000 acres into conservation-use assessment, and the same higher limit would apply to beneficial interests held through family farm entities and to environmentally sensitive property. The bill also preserves the requirement that conservation-use property be separately classified on county tax digests and that the state maintain a central registry to ensure the acreage limits are enforced statewide. SB45 is contingent on a constitutional amendment being approved by voters in November 2026; if that amendment fails, the bill will not take effect and will be repealed in 2027.
Impact
SB45 would directly amend O.C.G.A. § 48-5-7.4, expanding eligibility for preferential property tax treatment for conservation-use land and related environmentally sensitive property. The practical effect would be to allow larger farms, timber operations, and qualifying family farm entities to receive current-use assessment on twice as much acreage as under current law, potentially reducing property tax liability for affected landowners. County tax assessors and the state commissioner would continue to administer and monitor the program, but with a higher statewide acreage ceiling.
Sentiment
The recorded vote history suggests the bill had strong support in the Senate overall, passing 51-1, though it faced more resistance at the motion-to-engross stage, where the vote was 31-21. That pattern indicates broad final approval but some meaningful hesitation or debate among senators before final passage. No committee transcript was provided, so the available record does not show detailed public arguments, but the vote margins suggest the bill was generally favored by supporters of agricultural and timber interests and more cautiously viewed by some lawmakers concerned about tax impacts or program expansion.
Contention
The main point of contention is the increase in the acreage cap for preferential tax treatment, which could reduce local property tax revenue and expand the number or size of parcels eligible for current-use assessment. Supporters are likely to include farmers, timberland owners, and conservation-use advocates who want the program to reflect larger modern operations and family farm structures. Opponents or skeptics are likely to focus on the fiscal cost, the fairness of extending tax preferences to larger landholders, and whether the constitutional amendment condition is appropriate for such a change. The bill also raises administrative concerns about statewide compliance tracking as the acreage limit doubles.