SB 45: Bona Fide Conservation Use Property; the maximum acreage to qualify for assessment and taxation; increase

Georgia law currently lets landowners get a special lower property tax assessment on up to 2,000 acres if the land is used for farming, timber production, or is certified environmentally sensitive property. This bill rewrites Georgia's conservation use property law (O.C.G.A. § 48-5-7.4) to raise that cap to 4,000 acres across the board, including for family owned farm entities that split acreage among multiple owners and for the state's central registry that tracks compliance with the acreage limit. The change would not take effect on its own. It is written to become law only on January 1, 2027, and only if Georgia voters approve a related constitutional amendment raising the same acreage cap at the November 2026 statewide general election. If voters reject that amendment, this bill automatically repeals itself on January 1, 2027 and never takes effect.

• Raises the acreage cap for bona fide conservation use property from 2,000 acres to 4,000 acres for farming and timber production.
• Raises the same 2,000-acre to 4,000-acre cap for certified environmentally sensitive property maintained in its natural state.
• Increases the per-person acreage limit used to calculate how much land family owned farm entities can enroll under the conservation use covenant.
• Updates the state's central registry rule so the Georgia Department of Revenue tracks compliance against the new 4,000-acre limit instead of 2,000 acres.
• Makes the entire acreage increase contingent on voters approving a matching constitutional amendment in November 2026, and automatically repeals the law if they do not.

Farmers, timber producers, and owners of certified environmentally sensitive land who use Georgia's conservation use property tax program; family owned farm entities that divide land ownership among relatives; county boards of tax assessors; and the Georgia Department of Revenue, which maintains the statewide registry of conservation use acreage.

Landowners near the current 2,000-acre limit could shelter twice as much land under the reduced conservation use tax assessment, potentially lowering their property tax bills. Because the increase depends on a 2026 constitutional vote, it will not change anyone's taxes unless Georgia voters separately approve the acreage increase.

• Section 1 revises O.C.G.A. § 48-5-7.4(a)(1) to raise the acreage cap for agricultural and timber conservation use property from 2,000 to 4,000 acres.
• Section 1 revises division (a)(1)(A.1)(ii) so family owned farm entities calculate allocated acreage limits using the new 4,000-acre figure instead of 2,000.
• Section 1 revises subsection (a)(2) to raise the cap for certified environmentally sensitive property to 4,000 acres.
• Section 1 revises subsection (b)(3) so no taxpayer's beneficial interest in conservation use property can exceed 4,000 acres statewide.
• Section 1 revises subsection (e) to raise the aggregate acreage limit across multiple conservation use covenants held by one owner to 4,000 acres.
• Section 1 revises subsection (r) so the Department of Revenue's central registry tracks the new 4,000-acre limit for statewide compliance.
• Section 2 makes the entire Act effective January 1, 2027, only if voters ratify a related constitutional amendment in the November 2026 election, and repeals the Act automatically if they do not.

1. 2025-02-21House Second Readers (House)
2. 2025-02-20House First Readers (House)
3. 2025-02-19Senate Passed/Adopted (Senate)
4. 2025-02-19Senate Third Read (Senate)
5. 2025-02-19Senate Engrossed (Senate)
6. 2025-02-18Senate Read Second Time (Senate)
7. 2025-02-13Senate Committee Favorably Reported (Senate)
8. 2025-01-29Senate Read and Referred (Senate)

• Sam Watson (R, SD-011)Primary sponsor
• Billy Hickman (R, SD-004)
• Russ Goodman (R, SD-008)
• Lee Anderson (R, SD-024)
• John Kennedy (R, SD-018)

1. PassedSenate voteFebruary 19, 2025

   31 yea, 21 nay (1 not voting, 3 absent)

   Motion To Engross: Sb 45, Sb 59, Sb 89, And Sr 56: Senate Vote #63

2. PassedSenate voteFebruary 19, 2025

   51 yea, 1 nay (1 not voting, 3 absent)

   Passage: Senate Vote #65

• property taxes
• conservation use property
• farming and timber
• agricultural tax breaks
• constitutional amendment