A BILL to be entitled an Act to amend Chapter 7 of Title 12 of the Official Code of Georgia Annotated, relating to control of soil erosion and sedimentation, so as to revise provisions regarding denial or nonacceptance of permits; to amend Chapter 60 of Title 36 of the Official Code of Georgia Annotated, relating to provisions applicable to counties and municipal corporations, so as to provide general provisions for counties and municipalities regarding the acceptance, denial, or nonacceptance of certain permits; to require local issuing authorities to provide rejected permit applicants with a written list of reasons for denial within specified time frames; to provide definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
A BILL to be entitled an Act to amend Chapter 6A of Title 12 of the Official Code of Georgia Annotated, relating to outdoor stewardship, so as to provide for a sunset; to raise the percentage of moneys appropriated; to provide for related matters; to repeal conflicting laws; and for other purposes.
A BILL to be entitled an Act to amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to preferential assessment for bona fide conservation use property and bona fide residential transitional property, so as to remove a limitation on leased property as to certain entities; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
A BILL to be entitled an Act to amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to preferential assessment for bona fide conservation use property and bona fide residential transitional property, so as to require notices of impending expiration to be sent via certified mail; to provide for the reinstatement of certain covenants and preferential assessments in certain limited circumstances; to provide for appeals and refunds; to prohibit additional fees or interest; to provide for related matters; to repeal conflicting laws; and for other purposes.
A BILL to be entitled an Act to amend Chapter 23 of Title 50, Code Section 36-91-100, and Code Section 48-8-200 of the Official Code of Georgia Annotated, relating to the Georgia Environmental Finance Authority, definitions regarding bidding for government works projects, and definitions regarding water and sewer projects and costs tax, respectively, so as to authorize the authority to finance and perform certain duties in connection with projects related to facilitating solar installations on closed landfills; to provide for limited liability; to provide for definitions; to make conforming changes; to provide for related matters; to provide for contingent effectiveness upon appropriation of funds; to repeal conflicting laws; and for other purposes.
A BILL to be entitled an Act to amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to preferential assessment for bona fide conservation use property and bona fide residential transitional property, so as to permit the combination of multiple covenants of a single owner into a single, new, ten-year covenant; to provide for exceptions; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise tax credits for donation of real property for conservation purposes; to revise required filings; to repeal provisions regarding the State Properties Commission; to revise the aggregate amount of tax credits allowed; to extend the date for acceptance of new applications; to repeal penalty provisions; to repeal a definition; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
A RESOLUTION proposing an amendment to the Constitution so as to increase the maximum acreage to qualify for assessment and taxation as a bona fide conservation use property; to provide for related matters; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
A BILL to be entitled an Act to amend Code Section 40-2-86 of the Official Code of Georgia Annotated, relating to license plates promoting or supporting certain agencies, funds, or nonprofit corporations with proceeds disbursed to the general fund and the agency, fund, or nonprofit corporation, so as to establish a specialty license plate supporting the state parks and historic sites division of the Department of Natural Resources; to establish a specialty license plate promoting conservation and enhancement of black bass populations; to provide for compliance with constitutional requirements; 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.
