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HB90 • 2025

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

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

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Efstration, Chuck
Last action
2025-05-09
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The exact number of acres added or the new total acreage limit is missing from the summary and digest texts.

HB90: Increase Acreage for Conservation Tax Breaks

This law changes Georgia tax rules to increase the maximum amount of land needed to qualify as a bona fide conservation use property.

What This Bill Does

  • The bill amends Code Section 48-5-7.4 of the Official Code of Georgia Annotated.
  • It increases the maximum acreage required for assessment and taxation as a bona fide conservation use property.
  • The law relates to preferential assessment for both bona fide conservation use property and bona fide residential transitional property.

Who It Names or Affects

  • Owners of land in Georgia seeking tax assessment based on conservation or agricultural use.

Limits and Unknowns

  • The specific new acreage limit is not stated in the provided text, only that it will be increased.
  • This law does not take effect until January 1, 2027.

Bill History

  1. 2025-05-09 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

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