---
title: HR 1000. Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA
collection: bills
id: 2025-2026/hr1000
cite_as: HR 1000, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hr1000
md_url: https://georgiacommons.org/bills/2025-2026/hr1000.md
text_url: https://georgiacommons.org/bills/2025-2026/hr1000/text
source_url: https://www.legis.ga.gov/legislation/72130
date: 2026-03-09
status: passed
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.
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omitted: votes and history
omitted_chars: 713
omitted_url: https://georgiacommons.org/bills/2025-2026/hr1000.md?full=1
bill_number: HR 1000
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: resolution
status_date: 2026-03-06
last_action: Senate Read and Referred
sponsors:
- Chuck Efstration
- Noel Williams
- Robert Dickey
- Al Williams
- Debbie Buckner
- Shaw Blackmon
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HR1000/2025
upstream_id: 2072009
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- timber industry
- constitutional amendment
- land conservation
- local government funding
---
# HR 1000. Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA
## Text
House Resolution 1000 (COMMITTEE SUBSTITUTE)
By: Representatives Efstration of the 104th, Williams of the 148th, Dickey of the 134th,
Williams of the 168th, Buckner of the 137th, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to eliminate the ad valorem tax assessment
of certain timber at sale or harvest; to require state appropriations to each county,
municipality, or school district affected by such tax elimination; to provide for related
matters; to provide for the submission of this amendment for ratification or rejection; and for
other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article VII, Section I, Paragraph III of the Constitution is amended by revising
subparagraph (e)(2) and adding subparagraph (e)(3) to read as follows:
"(2) That standing timber shall be assessed only once, and such assessment shall be
made following its harvest or sale and on the basis of its fair market value at the time of
harvest or sale. Said Except as provided in subparagraph (e)(3) of this Paragraph, said
assessment shall be two and one-half times the assessed percentage of value fixed by law
for other real property taxed under the uniformity provisions of subparagraph (a) of this
Paragraph but in no event greater than its fair market value; and for a method of
temporary supplementation of the property tax digest of any county if the implementation
of this method of taxing timber reduces the tax digest by more than 20 percent, such
supplemental assessed value to be assigned to the properties otherwise benefiting from
such method of taxing timber.
(3)(A) That standing timber shall be assessed as otherwise provided in
subparagraph (e)(2) of this Paragraph, except that the rate of the assessment under
subparagraph (e)(2) of this Paragraph shall be reduced to zero percent for standing
timber harvested or sold from property receiving preferential treatment pursuant to
subparagraph (c) of this Paragraph, subparagraph (e)(1) of this Paragraph, or
subparagraph (f) of this Paragraph. Such methods of assessment and taxation shall be
subject to the following conditions:
(i) Any individual or individuals or any entity registered to do business in this state
desiring the benefit of such methods of assessment and taxation for standing timber
harvested or sold from property receiving preferential treatment pursuant to
subparagraph (c) of this Paragraph, subparagraph (e)(1) of this Paragraph, or
subparagraph (f) of this Paragraph shall be required to enter into a covenant to
continue the property in a qualifying use; and
(ii) A breach of such covenant within ten years of the harvest or sale of standing
timber assessed at the rate provided for in this subparagraph (3)(A) shall result in a
recapture of the tax savings resulting from such methods of assessment and taxation
and may result in other appropriate penalties.
(B) The General Assembly shall annually appropriate to each county, municipality,
or school district that experienced an ad valorem revenue reduction during the
preceding tax year resulting from the elimination of the ad valorem tax assessment of
timber from the rate of assessment provided for in subparagraph (e)(2) of this Paragraph
to the rate of assessment provided for in subparagraph (e)(3)(A) of this Paragraph, an
amount equal to 100 percent of such revenue reduction for such tax year."
SECTION 2.
The above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the
above proposed amendment shall have written or printed thereon the following:
"( ) YES Shall the Constitution of Georgia, for the purpose of encouraging timberland
( ) NO conservation, be amended so as to eliminate the ad valorem tax assessment
of certain timber at sale or harvest and to require state appropriations to each
county, municipality, or school district affected by such ad valorem tax
assessment elimination?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall
become a part of the Constitution of this state.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the resolution. Quote the text, not the summary.
A Georgia House resolution would ask voters to amend the state constitution to eliminate the property tax charged on timber when it is harvested or sold from certain conservation-designated land, with the state reimbursing local governments for the lost revenue.
### Plain-language summary
Georgia's constitution currently taxes standing timber once, when it is harvested or sold, at two and one-half times the assessment rate used for other real property. This resolution proposes a constitutional amendment that would drop that timber tax rate to zero percent, but only for timber harvested or sold from land that already receives preferential tax treatment, such as conservation use or forest land protection covenants.
Landowners who want the zero rate would have to sign a covenant keeping the property in a qualifying use, and if they break that covenant within ten years of the harvest or sale, they would have to repay the tax savings plus possible penalties. Because counties, cities, and school districts rely on timber tax revenue, the amendment requires the General Assembly to appropriate state funds each year to fully cover any revenue loss those local governments experience from the change. The proposal must go to voters for ratification before it can take effect.
### What it does
- Amends the Georgia Constitution to reduce the ad valorem (property) tax assessment rate on certain harvested or sold standing timber from its current rate to zero percent.
- Limits the zero rate to timber from land already under conservation use, forest land protection, or similar preferential tax covenants.
- Requires landowners seeking the zero rate to sign a covenant keeping the land in a qualifying use, with recapture of tax savings and possible penalties for breaking it within ten years.
- Requires the General Assembly to appropriate money each year to counties, municipalities, and school districts equal to 100 percent of any revenue they lose from this timber tax change.
- Sends the proposed constitutional amendment to Georgia voters for a yes or no vote on ratification.
### Who it affects
Timberland owners with property in conservation use or forest land protection covenants, the counties, municipalities, and school districts that collect timber-related property taxes, and Georgia voters, who must approve or reject the amendment at the ballot box.
### Why it matters
If ratified, qualifying timberland owners would pay no property tax when they harvest or sell timber, potentially encouraging them to keep land forested rather than developing it. Local governments would lose that tax revenue but would be entitled to state funding to make up the difference every year.
### Key provisions
- Section 1 amends Article VII, Section I, Paragraph III of the Constitution, adding a new subparagraph (e)(3) that sets the timber tax assessment rate at zero for qualifying conserved property.
- Landowners must enter a covenant to keep the property in a qualifying use to receive the zero rate.
- Breaching the covenant within ten years of the harvest or sale triggers recapture of the tax savings and allows additional penalties.
- The General Assembly must annually appropriate funds to any county, municipality, or school district that loses ad valorem revenue because of the rate reduction, covering 100 percent of that loss.
- Section 2 sets the ballot language voters will see, asking whether to approve the change 'for the purpose of encouraging timberland conservation.'
- The amendment only becomes part of the Constitution if ratified by voters as provided in Article X, Section I, Paragraph II.
## Status
- Status: Passed (2026-03-06)
- Last action: Senate Read and Referred (2026-03-09)
- Sponsors: Chuck Efstration, Noel Williams, Robert Dickey, Al Williams, Debbie Buckner, Shaw Blackmon
- Official page: https://www.legis.ga.gov/legislation/72130
> The history, votes, and amendments (713 characters) are at https://georgiacommons.org/bills/2025-2026/hr1000.md?full=1