--- title: HB 282. Ad valorem tax; property; change certain definitions collection: bills id: 2025-2026/hb282 cite_as: HB 282, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb282 md_url: https://georgiacommons.org/bills/2025-2026/hb282.md text_url: https://georgiacommons.org/bills/2025-2026/hb282/text source_url: https://www.legis.ga.gov/legislation/69949 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/hb281.md next: https://georgiacommons.org/bills/2025-2026/hb283.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb282.md?full=1 bill_number: HB 282 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/HB282/2025 upstream_id: 1958313 summaries_model: claude-sonnet-5 topic_tags: - property taxes - conservation use property - farmland taxation - ad valorem tax --- # HB 282. Ad valorem tax; property; change certain definitions ## Text House Bill 282 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 related matters; 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 rewrite the legal definition of "current use value" used to tax bona fide conservation use property, a term used to calculate property taxes on land kept in agricultural or conservation use. ### Plain-language summary Georgia law gives owners of conservation use property, mainly farmland and forestland kept in that use, a special property tax valuation method instead of the standard fair market value approach. That special method relies on a defined term called "current use value." This bill amends Georgia's ad valorem tax code (O.C.G.A. § 48-5-2) by rewriting the definition of "current use value." Under the revised definition, current use value means the amount a knowledgeable buyer would pay for the property intending to keep it in its existing use, in an arm's length transaction, determined according to the specifications and criteria in O.C.G.A. § 48-5-269(b). The bill does not change tax rates or the conservation use program itself, only the wording of this definition. It would take effect immediately upon the Governor's signature or upon becoming law without signature. ### What it does - Rewrites the definition of "current use value" in Georgia's property tax code (O.C.G.A. § 48-5-2) for bona fide conservation use property. - Ties the definition explicitly to the valuation criteria already laid out in O.C.G.A. § 48-5-269(b). - Sets the effective date as the moment the Governor signs the bill or it otherwise becomes law without signature. - Repeals any existing state laws that conflict with the revised definition. ### Who it affects Owners of land classified as bona fide conservation use property, mainly farmers, foresters, and other landowners who qualify for Georgia's conservation use valuation program, along with county tax assessors and appraisers who apply this definition when calculating property tax bills. ### Why it matters Because "current use value" determines how conservation use property is taxed instead of market value, a change to its definition could affect how assessors calculate tax bills for qualifying farmland and forestland, though the bill keeps the valuation tied to the same existing statutory criteria. ### Key provisions - Section 1 revises paragraph (1) of O.C.G.A. § 48-5-2 to redefine "current use value" for conservation use property. - Section 1 specifies the value is what a knowledgeable buyer would pay intending to continue the property's existing use in an arm's length, bona fide sale. - Section 1 requires that value be determined according to the specifications and criteria in O.C.G.A. § 48-5-269(b). - Section 2 makes the Act effective upon the Governor's approval or upon becoming law without approval. - Section 3 repeals 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/69949 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb282.md?full=1