HB 90: Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property

Georgia law lets owners of land used for farming, timber production, or environmentally sensitive purposes get their property assessed and taxed at a lower 'current use' value instead of market value, through what's called bona fide conservation use property (O.C.G.A. § 48-5-7.4). Currently that break is capped at 2,000 acres per person or ownership interest. House Bill 90 rewrites several parts of that law to raise the cap to 4,000 acres. This applies to the general acreage limit, the special rules for family owned farm entities dividing acreage among owners, the limit on environmentally sensitive property certified by the Department of Natural Resources, the cap on covenants a single owner can enter, and the statewide registry the state tax commissioner keeps to track compliance. The change would not take effect on its own. It is written to become law on January 1, 2027, only if Georgia voters ratify a companion constitutional amendment raising this same acreage limit at the November 2026 general election. If voters reject the amendment, this Act is automatically repealed on that same date.

• Raises the maximum acreage eligible for bona fide conservation use property tax assessment from 2,000 acres to 4,000 acres per person.
• Raises the same 2,000-to-4,000-acre cap for environmentally sensitive property certified by the Department of Natural Resources.
• Updates the family owned farm entity rules so members can allocate unused acreage under the new 4,000-acre limit instead of the old 2,000-acre limit.
• Raises the cap on total acreage a single owner can place across multiple conservation use covenants from 2,000 to 4,000 acres.
• Directs the state's central registry of conservation use property to enforce the new 4,000-acre statewide limit instead of the old 2,000-acre limit.
• Makes the entire Act take effect January 1, 2027 only if voters approve a related constitutional amendment in November 2026, and repeals it automatically if they do not.

Owners of farmland, timberland, and environmentally sensitive land who use Georgia's conservation use tax assessment program, including family owned farm entities that split ownership among relatives, county boards of tax assessors, the Department of Natural Resources, and the state revenue commissioner who maintains the statewide registry.

Landowners with large agricultural, timber, or environmentally sensitive holdings could shelter twice as much acreage from full market-value property taxes, potentially lowering their tax bills. Because the change is tied to a 2026 constitutional amendment vote, nothing changes unless Georgia voters approve that amendment first.

• Section 1 amends O.C.G.A. § 48-5-7.4 to raise the acreage cap for agricultural and timber conservation use property from 2,000 to 4,000 acres.
• Section 1 also raises the acreage cap for environmentally sensitive property certified by the Department of Natural Resources to 4,000 acres.
• Section 1 revises the family owned farm entity allocation rule so unused acreage can be shared under the new 4,000-acre limit.
• Section 1 raises the aggregate acreage limit across multiple conservation use covenants held by one owner to 4,000 acres.
• Section 1 updates the statewide registry provision so the commissioner enforces compliance with the new 4,000-acre limit.
• Section 2 sets a contingent effective date of January 1, 2027, tied to voter ratification of a related constitutional amendment in November 2026, with automatic repeal if voters reject it.
• Section 3 repeals conflicting laws.

1. 2027-01-01Effective Date
2. 2025-05-09Act 78
3. 2025-05-09House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-18Senate Passed/Adopted (Senate)
6. 2025-03-18Senate Third Read (Senate)
7. 2025-03-18Senate Engrossed (Senate)
8. 2025-03-13Senate Read Second Time (Senate)

• Chuck Efstration (R, HD-104)Primary sponsor
• Robert Dickey (R, HD-134)
• Leesa Hagan (R, HD-156)
• Debbie Buckner (D, HD-137)
• Sam Watson (R, SD-11)

1. PassedHouse voteFebruary 20, 2025

   111 yea, 62 nay (1 not voting, 6 excused)

   PASSAGE: House Vote #56

2. PassedSenate voteMarch 18, 2025

   29 yea, 23 nay (1 not voting, 3 excused)

   MOTION TO ENGROSS: HB 90, HB 223, HR 32: Senate Vote #236

3. PassedSenate voteMarch 18, 2025

   47 yea, 3 nay (2 not voting, 4 excused)

   PASSAGE: Senate Vote #239

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