Georgia House Bill 90 doubles maximum acreage for conservation use property tax assessment

Georgia House Bill 90 raises the maximum acreage limit to qualify for preferential property tax assessment as bona fide conservation use property from 2,000 acres to 4,000 acres, starting January 1, 2027, contingent on voter ratification of a constitutional amendment in November 2026.

Property owners and family-owned farm entities holding large tracts of agricultural, timber, or environmentally sensitive land can receive preferential tax assessments on up to 4,000 acres instead of the previous 2,000-acre cap.

• ›Bona fide conservation use property in Georgia benefits from preferential property tax assessments to encourage the preservation of agricultural land, timberland, and environmentally sensitive areas. context