---
title: HB 90. Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property
collection: bills
id: 2025-2026/hb90
cite_as: HB 90, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb90
md_url: https://georgiacommons.org/bills/2025-2026/hb90.md
text_url: https://georgiacommons.org/bills/2025-2026/hb90/text
source_url: https://www.legis.ga.gov/legislation/69429
date: 2025-05-09
status: passed
corpus_version: bills-2026-08-28
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.
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 1153
omitted_url: https://georgiacommons.org/bills/2025-2026/hb90.md?full=1
bill_number: HB 90
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-09
last_action: Effective Date 2027-01-01
sponsors:
  - Chuck Efstration
  - Robert Dickey
  - Leesa Hagan
  - Debbie Buckner
  - Sam Watson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB90/2025
upstream_id: 1926258
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - conservation use property
  - farmland taxation
  - constitutional amendment
---

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

## Text

25 LC 44 2885/AP
House Bill 90 (AS PASSED HOUSE AND SENATE)
By: Representatives Efstration of the 104 th, Dickey of the 134 th, Hagan of the 156 th, and
Buckner of the 137th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to1
preferential assessment for bona fide conservation use property and bona fide residential2
transitional property, so as to increase the maximum acreage to qualify for assessment and3
taxation as a bona fide conservation use property; to provide for related matters; to provide4
for a contingent effective date and automatic repeal; to repeal conflicting laws; and for other5
purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Code Section 48-5-7.4 of the Official Code of Georgia Annotated , relating to preferential9
assessment for bona fide conservation use property and bona fid e residential transitional10
property, is amended by revising the introductory language of p aragraph (1) of11
subsection (a), division (a)(1)(A.1)(ii), the introductory lang uage of paragraph (2) of12
subsection (a), paragraph (3) of subsection (b), and subsections (e) and (r) as follows:13
"(a) For purposes of this article, the term 'bona fide conserva tion use property' means14
property described in and meeting the requirements of paragraph (1) or (2) of this15
subsection, as follows:16
H. B. 90
- 1 -
25 LC 44 2885/AP
(1) Not more than 2,000 acres 4,000 acres of tangible real property of a single person,17
the primary purpose of which is any good faith production, including but not limited to18
subsistence farming or commercial production, from or on the la nd of agricultural19
products or timber, subject to the following qualifications:20
(A) Such property includes the value of tangible property permanently affixed to the21
real property which is directly connected to such owner's produ ction of agricultural22
products or timber and which is devoted to the storage and proc essing of such23
agricultural products or timber from or on such real property;24
(A.1) In the application of the limitation contained in the introductory language of this25
paragraph, the following rules shall apply to determine beneficial interests in bona fide26
conservation use property held in a family owned farm entity as described in27
division (1)(C)(iv) of this subsection:28
(i) A person who owns an interest in a family owned farm entit y as described in29
division (1)(C)(iv) of this subsection shall be considered to own only the percent of30
the bona fide conservation use property held by such family owned farm entity that31
is equal to the percent interest owned by such person in such f amily owned farm32
entity; and33
(ii) A person who owns an interest in a family owned farm enti ty as described in34
division (1)(C)(iv) of this subsection may elect to allocate th e lesser of any unused35
portion of such person's 2,000 acre 4,000 acre limitation or the product of such36
person's percent interest in the family owned farm entity times the total number of37
acres owned by the family owned farm entity subject to such bona fide conservation38
use assessment, with the result that the family owned farm entity may receive bona39
fide conservation use assessment on more than 2,000 acres 4,000 acres;"40
"(2) Not more than 2,000 acres 4,000 acres of tangible real property, excluding the value41
of any improvements thereon, of a single owner of the types of environmentally sensitive42
property specified in this paragraph and certified as such by the Department of Natural43
H. B. 90
- 2 -
25 LC 44 2885/AP
Resources, if the primary use of such property is its maintenance in its natural condition44
or controlling or abating pollution of surface or ground waters of this state by storm-water45
runoff or otherwise enhancing the water quality of surface or ground waters of this state46
and if such owner meets the qualifications of subparagraph (C) of paragraph (1) of this47
subsection, subject to the following qualifications:"48
"(3) No property shall qualify as bona fide conservation use property if such current use49
assessment would result in any person who has a beneficial inte rest in such property,50
including any interest in the nature of stock ownership, receiv ing in any tax year any51
benefit of current use assessment as to more than 2,000 acres 4,000 acres. If any taxpayer52
has any beneficial interest in more than 2,000 acres 4,000 acres of tangible real property53
which is devoted to bona fide conservation uses, such taxpayer shall apply for current use54
assessment only as to 2,000 acres 4,000 acres of such land;"55
"(e) A single owner shall be authorized to enter into more than one covenant under this56
Code section for bona fide conservation use property, provided that the aggregate number57
of acres of qualified property of such owner to be entered into such covenants does not58
exceed 2,000 acres 4,000 acres. Any such qualified property may include a tract or tracts59
of land which are located in more than one county. A single owner shall be authorized to60
enter qualified property in a covenant for bona fide conservation use purposes and to enter61
simultaneously the residence located on such property in a cove nant for bona fide62
residential transitional use if the qualifications for each such covenant are met. A single63
owner shall be authorized to enter qualified property in a cove nant for bona fide64
conservation use purposes and to enter other qualified property of such owner in a covenant65
for bona fide residential transitional use."66
"(r) Property which is subject to current use assessment under this Code section shall be67
separately classified from all other property on the tax digest ; and such separate68
classification shall be such as will enable any person examining the tax digest to ascertain69
readily that the property is subject to current use assessment under this Code section.70
H. B. 90
- 3 -
25 LC 44 2885/AP
Covenants shall be public records and shall be indexed and maintained in such manner as71
will allow members of the public to locate readily the covenant affecting any particular72
property subject to current use assessment under this Code section. Based on information73
submitted by the county boards of tax assessors, the commissioner shall maintain a central74
registry of conservation use property, indexed by owners, so as to ensure that the 2,00075
acre 4,000 acre limitations of this Code section are complied with on a state-wide basis."76
SECTION 2.77
This Act shall become effective on January 1, 2027, only if an amendment to the78
Constitution increasing the maximum acreage to qualify for asse ssment and taxation as a79
bona fide conservation use property is ratified by the voters a t the November, 2026,80
state-wide general election. If such an amendment is not so ratified, then this Act shall not81
become effective and shall stand repealed on January 1, 2027.82
SECTION 3.83
All laws and parts of laws in conflict with this Act are repealed.84
H. B. 90
- 4 -

## 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.

House Bill 90 would double the maximum acreage that qualifies for Georgia's preferential conservation use property tax break, from 2,000 acres to 4,000 acres, but only if voters approve a related constitutional amendment in 2026.

### Plain-language summary

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 a qualifying use through a covenant with the county. That benefit currently caps out at 2,000 acres per owner. House Bill 90 rewrites Georgia's conservation use property law (O.C.G.A. § 48-5-7.4) to raise that cap to 4,000 acres, including for family owned farm entities, environmentally sensitive property certified by the Department of Natural Resources, and the state's central registry that tracks these covenants.
The change would not take effect automatically. It is written to become law on January 1, 2027, but only if Georgia voters ratify a companion constitutional amendment raising the same acreage limit at the November 2026 general election. If voters reject that amendment, this bill is automatically repealed on the same date and the 2,000 acre cap stays in place.

### What it does

- Raises the acreage limit for bona fide conservation use property tax assessment from 2,000 acres to 4,000 acres per owner under O.C.G.A. § 48-5-7.4.
- Applies the same 4,000 acre limit to family owned farm entities, adjusting how each member's individual and combined acreage allocation is calculated.
- Raises the acreage cap for certified environmentally sensitive property (land kept in its natural state or protecting water quality) from 2,000 to 4,000 acres.
- Updates the state's central registry of conservation use property, maintained by the state revenue commissioner, to track compliance with the new 4,000 acre limit statewide.
- Makes the whole law contingent: it only takes effect January 1, 2027 if voters approve a related constitutional amendment in November 2026, and automatically repeals if they do not.

### Who it affects

Owners of farmland, timberland, and DNR-certified environmentally sensitive property who use Georgia's conservation use covenant program, including family farming entities that hold land jointly, county tax assessors who administer the covenants, and the state revenue commissioner's office, which maintains the statewide registry.

### Why it matters

Landowners with large farms or timber tracts could shelter up to twice as much acreage under the reduced conservation use tax assessment, lowering their property tax bills on that land. Because the change depends on a 2026 constitutional amendment vote, whether it happens is entirely in voters' hands.

### Key provisions

- Section 1 revises O.C.G.A. § 48-5-7.4(a)(1) to raise the general conservation use acreage cap from 2,000 to 4,000 acres for farmland and timberland.
- Section 1 also revises the family owned farm entity allocation rule in division (a)(1)(A.1)(ii) so members can use the new 4,000 acre limit when allocating shares of jointly owned land.
- Section 1 revises subsection (a)(2) to raise the acreage cap to 4,000 acres for DNR-certified environmentally sensitive property.
- Section 1 revises subsection (b)(3) so no taxpayer can receive the tax benefit on more than 4,000 acres total, even across multiple properties.
- Section 1 revises subsection (e) to raise the 4,000 acre cap on the aggregate acreage a single owner can place under conservation use covenants.
- Section 1 revises subsection (r) directing the commissioner to update the statewide conservation use registry to enforce the new 4,000 acre limit.
- Section 2 makes the entire Act effective January 1, 2027 only if voters ratify a matching constitutional amendment in the November 2026 election, and repeals it automatically otherwise.

## Status

- Status: Passed (2025-05-09)
- Last action: Effective Date 2027-01-01 (2025-05-09)
- Sponsors: Chuck Efstration, Robert Dickey, Leesa Hagan, Debbie Buckner, Sam Watson
- Official page: https://www.legis.ga.gov/legislation/69429

> The history, votes, and amendments (1,153 characters) are at https://georgiacommons.org/bills/2025-2026/hb90.md?full=1