Environment

A BILL to be entitled an Act to amend Article 1 of Chapter 16 of Title 12 and Title 32 of the Official Code of Georgia Annotated, relating to environmental policy and highways, bridges, and ferries, respectively, so as to increase the project cost threshold for public roads or airports requiring environmental evaluations; to provide for conforming changes; to provide for related matters; to repeal conflicting laws; and for other purposes.

HB 90 amends Georgia's tax code to raise the maximum acreage limit for land to qualify for preferential tax assessment as conservation property. This change directly affects landowners who manage large tracts of land for conservation purposes, allowing properties exceeding the previous size threshold to maintain lower tax rates. The key provision increases the acreage cap under Code Section 48-5-7.4, ensuring more conservation land qualifies for reduced taxation. The bill takes effect January 1, 2027, and repeals conflicting tax laws.