Georgia 2008 Statutory Changes
and Proposed Constitutional
Amendments
05/07/2008
While the 2008
Florida Legislature amended its Greenbelt statute to
prohibit local authorities from
requiring a minimum acreage for
Agricultural/Greenbelt
assessment, the Georgia
Legislature did the opposite.
OGC 48-5-7.4 (provides
for the conservation current use
assessment) was amended by an
addition:
“…The
governing authority of a county
in which the property that
otherwise meets the requirements
for current use assessment is
located may establish a minimum
number of acres as a condition
for qualifying for the current
use assessment.
Such minimum shall be up
to 25 acres and…”
Minimum
acreage requirements over 10
acres could be an issue,
especially if the minimum is
inclusive of all uses and not
specific for each use, such as
Christmas trees, pecan orchards,
nursery, and other uses which
frequently are located on
parcels under 25 acres.
The
Legislature also provided two
proposed constitutional
amendments.
The Property Tax Reform
Amendment will change Article
VII, Section I and provide for a
freeze on the established 2008
property values and a percentage
cap limitation on the annual
increase in assessments.
The amendment provides
additional changes not specific
to agricultural property
The second
amendment will change OGC 48-5-7
by adding a new section:
Georgia Forest Land
Protection Act of 2008.
A new class of covenanted
property will be established:
“Forest land conservation use property.”
The provisions of the new
section are very similar to the
provisions for conservation
current use assessment.
Noted differences include
the covenant period (15 years
instead of 10), an acreage
minimum of 200, and, no maximum
acreage limitation.
Property in preferential
agricultural assessment or
conservation use current
assessment, if qualified, can be
converted to forest land
conservation use assessment.
