SB45: SB45 Bona Fide Conservation Use Property; the maximum acreage to qualify for assessment and taxation; increase

Georgia law lets owners of farmland, timberland, and certain environmentally sensitive land get a lower, preferential property tax assessment if they agree to keep the land in conservation use, but current law caps that benefit at 2,000 acres per person. This bill rewrites several parts of O.C.G.A. § 48-5-7.4 to raise that cap to 4,000 acres. The change applies to the acreage limits for individual owners, for family owned farm entities allocating unused acreage among members, for owners with multiple covenants, and for the statewide registry the state revenue commissioner keeps to track compliance with the acreage cap. The increase would not take effect on its own. Under Section 2, it only becomes law on January 1, 2027, if Georgia voters ratify a companion constitutional amendment raising the same acreage limit at the November 2026 general election; if voters reject it, this Act is automatically repealed.

• Raises the acreage cap for bona fide conservation use property from 2,000 acres to 4,000 acres per single owner.
• Increases the same 2,000-acre limit to 4,000 acres for environmentally sensitive property certified by the Department of Natural Resources.
• Raises the acreage allocation limit family owned farm entities can use when members share unused acreage among themselves.
• Updates the statewide registry rule so the Department of Revenue tracks compliance with the new 4,000-acre limit instead of the old 2,000-acre limit.
• Makes the entire acreage increase contingent on voters approving a related constitutional amendment in November 2026, with automatic repeal if it fails.

Owners of farmland, timberland, and environmentally sensitive land who use the conservation use covenant program, including family owned farm entities and their members, county boards of tax assessors, and the Department of Revenue, which maintains the statewide registry of covenants.

Landowners with large tracts of farmland or timberland could shelter twice as much acreage from standard property tax assessment, potentially lowering their tax bills, while county tax digests and the state's compliance registry would need to reflect the higher acreage limit if voters approve the change.

• Section 1 revises O.C.G.A. § 48-5-7.4(a)(1) to raise the basic conservation use acreage cap from 2,000 to 4,000 acres for agricultural and timber production property.
• Section 1 also raises the acreage cap to 4,000 acres for environmentally sensitive property certified by the Department of Natural Resources under subsection (a)(2).
• Section 1 updates the family owned farm entity allocation rule in division (a)(1)(A.1)(ii) so members can allocate unused acreage up to the new 4,000-acre limit.
• Section 1 amends subsection (b)(3) so no taxpayer may benefit from current use assessment on more than 4,000 acres total.
• Section 1 amends subsection (e) to raise the aggregate acreage limit across multiple covenants held by a single owner to 4,000 acres.
• Section 1 amends subsection (r) so the Department of Revenue's statewide registry tracks compliance with the 4,000-acre limit.
• Section 2 makes the Act effective January 1, 2027, only if voters ratify a companion constitutional amendment raising the acreage limit at the November 2026 election, and provides for automatic repeal if they do not.

1. 2025-02-21House Second Readers (House)
2. 2025-02-20House First Readers (House)
3. 2025-02-19Senate Passed/Adopted (Senate)
4. 2025-02-19Senate Third Read (Senate)
5. 2025-02-19Senate Engrossed (Senate)
6. 2025-02-18Senate Read Second Time (Senate)
7. 2025-02-13Senate Committee Favorably Reported (Senate)
8. 2025-01-29Senate Read and Referred (Senate)

• Sam Watson (R, SD-011)Primary sponsor
• Billy Hickman (R, SD-004)
• Russ Goodman (R, SD-008)
• Lee Anderson (R, SD-024)
• John Kennedy (R, SD-018)

1. PassedSenate voteFebruary 19, 2025

   31 yea, 21 nay (1 not voting, 3 absent)

   Motion To Engross: Sb 45, Sb 59, Sb 89, And Sr 56: Senate Vote #63

2. PassedSenate voteFebruary 19, 2025

   51 yea, 1 nay (1 not voting, 3 absent)

   Passage: Senate Vote #65

• property taxes
• farmland preservation
• conservation use assessment
• constitutional amendment
• agricultural land