--- title: HB 281. Ad valorem tax; property; change certain definitions collection: bills id: 2025-2026/hb281 cite_as: HB 281, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb281 md_url: https://georgiacommons.org/bills/2025-2026/hb281.md text_url: https://georgiacommons.org/bills/2025-2026/hb281/text source_url: https://www.legis.ga.gov/legislation/69948 date: 2025-02-10 status: introduced corpus_version: bills-2026-09-13 license: Public record of the Georgia General Assembly, via LegiScan; see about.md publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb280.md next: https://georgiacommons.org/bills/2025-2026/hb282.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb281.md?full=1 bill_number: HB 281 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-02-05 last_action: House Second Readers sponsors: - Vance Smith - Bruce Williamson - Shaw Blackmon - Trey Kelley - Clint Crowe text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB281/2025 upstream_id: 1958448 summaries_model: claude-sonnet-5 topic_tags: - property taxes - conservation use valuation - farmland taxation - ad valorem tax --- # HB 281. Ad valorem tax; property; change certain definitions ## Text House Bill 281 By: Representatives Smith of the 138th, Williamson of the 112th, Blackmon of the 146th, Kelley of the 16th, and Crowe of the 118th A BILL TO BE ENTITLED AN ACT To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to change certain definitions regarding such taxation; to provide for an effective date; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended in Code Section 48-5-2, relating to definitions regarding such taxation, by revising paragraph (1) as follows: "(1) 'Current use value' of bona fide conservation use property means the amount a knowledgeable buyer would pay for the property with the intention of continuing the property in its existing use and in an arm's length, bona fide sale and shall be determined in accordance with the specifications and criteria provided for in subsection (b) of Code Section 48-5-269." SECTION 2. This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval. SECTION 3. All laws and parts of laws in conflict with this Act are repealed. ## Summaries written by Georgia Commons The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary. A Georgia House bill would revise the legal definition of 'current use value' used to tax conservation land, tying it directly to the valuation rules already in Georgia's property tax code. ### Plain-language summary Georgia law lets some land, mainly farmland and conservation property, be taxed based on its 'current use value' rather than its full market value. This bill rewrites the definition of 'current use value' found in O.C.G.A. § 48-5-2, the section of Georgia's property tax code that defines key terms. Under the new wording, current use value means the amount a knowledgeable buyer would pay for the property intending to keep using it the same way, in an honest, arm's length sale, with the exact figure worked out using the criteria already spelled out in O.C.G.A. § 48-5-269(b). The bill does not change tax rates or eligibility for the conservation use program itself; it only updates how the value used for that program is defined. It would take effect immediately if the Governor signs it or lets it become law without a signature. ### What it does - Rewrites the definition of 'current use value' for bona fide conservation use property in Georgia's property tax code (O.C.G.A. § 48-5-2). - Ties the definition directly to the valuation criteria already set out in O.C.G.A. § 48-5-269(b), rather than restating separate standards. - Keeps the basic concept that value is based on a knowledgeable buyer's price for continuing the property's existing use in an honest sale. - Sets the effective date as whenever the Governor signs the bill or it otherwise becomes law without a signature. ### Who it affects Owners of farmland, timberland, and other property enrolled in Georgia's conservation use valuation program, along with county tax assessors and boards of equalization who apply the definition when calculating property tax bills for that land. ### Why it matters Because conservation use property is taxed on this special 'current use value' rather than market value, how the term is defined can affect the tax bills landowners receive. Linking the definition more clearly to existing valuation criteria could reduce disputes over how assessors calculate that value. ### Key provisions - Section 1 revises paragraph (1) of O.C.G.A. § 48-5-2 to redefine 'current use value' for bona fide conservation use property. - The new definition requires the value to reflect what a knowledgeable buyer would pay for the property intending to continue its existing use, in an arm's length sale. - The definition specifies that the value must be determined according to the specifications and criteria in subsection (b) of O.C.G.A. § 48-5-269. - Section 2 sets the effective date as the date of the Governor's approval or the date the bill becomes law without approval. - Section 3 repeals any conflicting laws. ## Status - Status: Introduced (2025-02-05) - Last action: House Second Readers (2025-02-10) - Sponsors: Vance Smith, Bruce Williamson, Shaw Blackmon, Trey Kelley, Clint Crowe - Official page: https://www.legis.ga.gov/legislation/69948 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb281.md?full=1