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HB169 • 2025

Ad valorem tax; breach of a covenant for bona fide conservation use related to solar generation of energy; limit exceptions

Ad valorem tax; breach of a covenant for bona fide conservation use related to solar generation of energy; limit exceptions

Energy Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Cannon, Chas
Last action
2026-03-25
Official status
Senate Read Second Time
Effective date
Not listed

Plain English Breakdown

The official effective date is missing from the provided source material, so it cannot be confirmed when this law starts.

HB169: Limits on Tax Exceptions for Solar Energy Projects

This bill changes Georgia tax rules to limit special exceptions for solar energy projects that break land conservation agreements, applying only to existing contracts.

What This Bill Does

  • Limits exceptions to penalties when a property owner breaks an agreement to keep land in bona fide conservation use or forest land conservation use because of building solar energy systems.
  • Applies these limits only to contracts that already exist before the law takes effect.
  • Includes rules for how long this law will last, known as sunsets.
  • Removes older laws that conflict with these new rules.

Who It Names or Affects

  • Property owners who have signed agreements to keep their land in bona fide conservation use or forest land conservation use.
  • Solar energy developers working on existing contracts for solar generation projects.

Terms To Know

Ad valorem tax
A type of property tax based on the value of real estate or personal property, as referenced in Title 48 of Georgia law.
Bona fide conservation use
An official agreement where land is kept for environmental protection purposes instead of being developed.

Limits and Unknowns

  • The bill only applies to existing contracts; the text does not state how new solar projects will be handled.
  • The specific dates for when these rules expire are mentioned as 'sunsets' but are not defined in the provided summary.

Bill History

  1. 2026-03-25 Georgia General Assembly

    Senate Read Second Time

Official Summary Text

Ad valorem tax; breach of a covenant for bona fide conservation use related to solar generation of energy; limit exceptions