Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment (2026)

Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment
Election date November 3, 2026
Topic Agriculture policy and Forestry and timber
Status On the ballot
Type Legislatively referred constitutional amendment	Origin State legislature

The Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment is on the ballot in Georgia as a legislatively referred constitutional amendment on November 3, 2026.

A "yes" vote supports increasing the maximum amount of land that a single owner can enroll in Georgia’s Conservation Use Valuation Assessment (CUVA) program—from 2,000 to 4,000 acres. Under CUVA, land used for farming, timber production, or conservation, such as protecting wildlife habitat, is currently taxed at 40% of its current use value instead of its full market value.

A "no" vote opposes increasing the maximum amount of land that a single owner can enroll in Georgia’s Conservation Use Valuation Assessment (CUVA) program to 4,000 acres, thereby leaving in place the existing limit of 2,000 acres.

Overview

What would the amendment do?

See also: Text of measure

The amendment would increase the maximum acreage of agricultural and timber property that can be classified as bona fide conservation use property. The limit would be increased from 2,000 to 4,000 acres.

What is bona fide conservation use property?

See also: Background

Bona fide conservation use property refers to land primarily used in good faith for the production of agricultural products or timber, including farming, forestry, livestock management, and wildlife habitat maintenance. To qualify, property must be owned by individuals, estates, trusts, family farm entities, or certain nonprofit or recreational organizations. To be considered as a bona fide conservation use property, the owner of the property must enter a 10-year covenant with the county. Currently, a single owner may enroll a minimum of 10 acres and a maximum of 2,000 acres to receive special property tax assessment under the state's Conservation Use Valuation Assessment (CUVA) program. Enrolled land must be actively used or maintained for conservation purposes, such as raising crops, managing timber, or preserving wildlife habitat for 10 years.

What is the Conservation Use Valuation Assessment (CUVA) program?

See also: Background

Qualifying property enrolled under the Conservation Use Valuation Assessment (CUVA) program is taxed at 40% of the land’s value rather than full market value based on current use, annual productivity, and real property sales data. Other types of properties that can classify for reduced property tax assessments under CUVA include agricultural lands, forestlands, and environmentally sensitive areas. Property owners must enter into a covenant to maintain conservation use for at least 10 years. A breach of the covenant results in the recapture of tax savings and other penalties.

CUVA was established following voter approval of a constitutional amendment in 1990. It was approved with 62% of voters in favor and 38% opposed.

Text of the measure

Ballot question

The ballot question is as follows:

“

Shall the Constitution of Georgia, for the purpose of protecting family farmland, be amended so as to increase the maximum acreage to qualify for assessment and taxation as a bona fide conservation use property from 2,000 acres to 4,000 acres?

”

Constitutional changes

See also: Article VII, Georgia Constitution

The measure would amend Section 1, Paragraph III of Article VII of the Georgia Constitution. The following underlined text would be added, and struck-through text would be deleted: Note: Hover over the text and scroll to see the full text.

(e) The General Assembly shall provide by general law:

(1) For the definition and methods of assessment and taxation, such methods to include a formula based on current use, annual productivity, and real property sales data, of: 'bona fide conservation use property' to include bona fide agricultural and timber land not to exceed 2,000 4,000 acres of a single owner; and 'bona fide residential transitional property,' to include private single-family residential owner occupied property located in transitional developing areas not to exceed five acres of any single owner. Such methods of assessment and taxation shall be subject to the following conditions:

(A) A property owner desiring the benefit of such methods of assessment and taxation shall be required to enter into a covenant to continue the property in bona fide conservation use or bona fide residential transitional use; and

(B) A breach of such covenant within ten years shall result in a recapture of the tax savings resulting from such methods of assessment and taxation and may result in other appropriate penalties; and

(2) That standing timber shall be assessed only once, and such assessment shall be made following its harvest or sale and on the basis of its fair market value at the time of harvest or sale. Said assessment shall be two and one-half times the assessed percentage of value fixed by law for other real property taxed under the uniformity provisions of subparagraph (a) of this Paragraph but in no event greater than its fair market value; and for a method of temporary supplementation of the property tax digest of any county if the implementation of this method of taxing timber reduces the tax digest by more than 20 percent, such supplemental assessed value to be assigned to the properties otherwise benefiting from such method of taxing timber.

(f)(1) The General Assembly shall provide by general law for the definition and methods of assessment and taxation, such methods to include a formula based on current use, annual productivity, and real property sales data, of "forest land conservation use property" to include only forest land of at least 200 acres in aggregate which lies within one or more counties, provided that such forest land is in parcels of at least 100 acres within any given county.

(2)(A) Any individual or individuals or any entity registered to do business in this state desiring the benefit of such methods of assessment and taxation for forest land conservation use property shall be required to enter into a covenant to continue the property in forest land use.

(B) All contiguous forest land conservation use property of an owner within a county for which forest land conservation use assessment is sought under this subparagraph shall be in a single covenant;

(C) A breach of such covenant within ten years shall result in a recapture of the tax savings resulting from such methods of assessment and taxation and may result in other appropriate penalties.

(D) The General Assembly may provide by general law for a limited exception to the 200 acre requirement in the case of a transfer of ownership of all or a part of the forest land conservation use property during a covenant period to another owner qualified to enter into an original forest land conservation use covenant if the original covenant is continued by both such acquiring owner and the transferor for the remainder of the term, in which event no breach of the covenant shall be deemed to have occurred even if the total size of a tract from which the transfer was made is reduced below 200 acres.

(3) No portion of an otherwise eligible tract of forest land conservation use property shall be entitled to receive simultaneously special assessment and taxation under this subparagraph and either subparagraph (c) or (e) of this Paragraph.

(4)(A) The General Assembly shall appropriate an amount for assistance grants to counties, municipalities, and county and independent school districts to offset revenue loss attributable to the implementation of this subparagraph. Such grants shall be made in such manner and shall be subject to such procedures as may be specified by general law. For the years 2019, 2020, 2021, 2022, and 2023, the value of the assistance grants may be increased by general law beyond the amounts prescribed by this subparagraph.

(B)(i) If the forest land conservation use property is located in a county, municipality, or county or independent school district where forest land conservation use value causes an ad valorem tax revenue reduction of 3 percent or less due to the implementation of this subparagraph, in each taxable year in which such reduction occurs, the assistance grants to the county, each municipality located therein, and the county or independent school districts located therein shall be in an amount equal to 50 percent of the amount of such reduction.

(ii) If the forest land conservation use property is located in a county, municipality, or county or independent school district where forest land conservation use value causes an ad valorem tax revenue reduction of more than 3 percent due to the implementation of this subparagraph, in each taxable year in which such reduction occurs, the assistance grants to the county, each municipality located therein, and the county or independent school districts located therein shall be for the first 3 percent of such reduction amount, in an amount equal to 50 percent of the amount of such reduction and, for the remainder of such reduction amount, in an amount equal to 100 percent of the amount of such remaining reduction amount.

(C)(i) Such revenue reduction shall be determined by subtracting the aggregate forest land conservation use value of qualified properties from the aggregate forest land fair market value of qualified properties for the applicable tax year and the resulting amount shall be multiplied by the millage rate of the county, municipality, or county or independent school district.

(ii) For purposes of this subparagraph, the forest land conservation use value shall not include the value of the standing timber located on forest land conservation use property.

(iii) For the purposes of this subparagraph, forest land fair market value means the fair market value of the forest land as determined in 2016, provided that such value shall change in 2019 and every three years thereafter to the fair market value of forest land as determined in such year.

(D) Notwithstanding subparagraph (a) of Paragraph VI of Section IX of Article III of this Constitution, the General Assembly may provide by general law for a fee, not to exceed 5 percent, to be deducted from such assistance grants and retained by the state revenue commissioner to provide for the costs to the state of administering the provisions of subparagraph (f.1) of this Paragraph.

(f.1)(1)(A) The General Assembly shall be authorized by general law to establish a separate class of property for ad valorem taxation purposes that includes only tangible real property that has as its primary use the production of trees for the primary purpose of producing timber for commercial uses and that meets such further requirements as may be prescribed by general law. Such property shall be known as 'qualified timberland property.'

(B) The value of qualified timberland property shall be at least 175 percent of such property's forest land conservation use value as determined pursuant to subparagraph (f) of this Paragraph.

(2) The only two purposes authorized by the subclassification of qualified timberland property as provided by this subparagraph shall be to allow the General Assembly by general law to:

(A) Provide that the Department of Revenue shall appraise qualified timberland property at its fair market value using any combination of appraisal methodologies otherwise provided by general law for establishing the fair market value of real property, provided that such methodology is not subject to an exception authorized by subparagraph (b), (c), (d), (e), (f), or (g) of this Paragraph; and

(B) Authorize the General Assembly to provide for a separate system by which to appeal appraisals of and determinations made related to qualified timberland property.

(g) The General Assembly may provide for a different method and time of returns, assessments, payment, and collection of ad valorem taxes of public utilities, but not on a greater assessed percentage of value or at a higher rate of taxation than other properties, except that property provided for in subparagraph (c), (d), (e), or (f) of this Paragraph.

(h) The governing authority of each county, municipality, and consolidated government and the board of education of each independent and county school system in this state shall be authorized to grant temporary tax relief to properties within its jurisdiction which are severely damaged or destroyed as a result of a disaster and which are located within a nationally declared disaster area. The General Assembly shall provide by general law for the eligibility, procedures for obtaining, and all other matters regarding such temporary tax relief.

Support

Supporters

Officials

• State Sen. Lee Anderson (R)
• State Sen. Russ Goodman (R)
• State Sen. Billy Hickman (R)
• State Sen. John Kennedy (R)
• State Sen. Sam Watson (R)

Arguments

• Sen. Sam Watson (R-11): "Agriculture has changed. Our family farms are getting much larger today."

Opposition

Ballotpedia has not located arguments in opposition to the ballot measure. You can share arguments, along with source links for this information, with us at editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Georgia ballot measures

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Bona fide conservation use property

Georgia law considers bona fide conservation use property to be land primarily used in good faith for the production of agricultural products or timber, including farming, forestry, livestock management, and wildlife habitat maintenance. Property that can be classified as bona fide conservation use property must be owned by individuals, estates, trusts, family farm entities, or certain nonprofit or recreational organizations. The owner of the property must enter a 10-year covenant with the county. As of 2025, a single owner could enroll a minimum of 10 acres (or a minimum of 25 acres in some counties) and up to 2,000 acres to receive special property tax assessment under the state's Conservation Use Valuation Assessment (CUVA) program. Enrolled land must be actively used or maintained for conservation purposes, such as raising crops, managing timber, or preserving wildlife habitat for 10 years.

Conservation Use Valuation Assessment (CUVA) program

Qualifying property enrolled under the Conservation Use Valuation Assessment (CUVA) program is taxed at 40% of the land’s value rather than full market value based on current use, annual productivity, and real property sales data. Other types of properties that can classify for reduced property tax assessments under CUVA include agricultural lands, forestlands, and environmentally sensitive areas. Property owners must enter into a covenant to maintain conservation use for at least 10 years. A breach of the covenant results in the recapture of tax savings and other penalties.

Applications for conservation use assessment must be filed with the county board of tax assessors on or before the last day for filing county ad valorem tax returns, usually at the start of April.

CUVA was established following voter approval of a constitutional amendment in 1990.

Path to the ballot

See also: Amending the Georgia Constitution

To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote vote is required in both the Georgia State Senate and the Georgia House of Representatives.

House Resolution 56

The following is the timeline of the constitutional amendment in the state legislature:

• March 6, 2025: The House passed the amendment in a vote of 168-5 with seven members absent or not voting.
• March 18, 2025: The Senate passed the amendment in a vote of 50-1 with five members absent or not voting.

Georgia House of Representatives

Voted on March 6, 2025

Votes Required to Pass: 120
	Yes	No	NV
Total	168	5	7
Total %	93.3%	2.8%	3.9%
Democratic (D)	69	5	6
Republican (R)	99	0	1

Georgia State Senate

Voted on March 18, 2025

Votes Required to Pass: 38
	Yes	No	NV
Total	50	1	5
Total %	89.3%	1.8%	8.9%
Democratic (D)	20	0	3
Republican (R)	30	1	2

How to cast a vote

See also: Voting in Georgia

See below to learn more about current voter registration rules, identification requirements, and poll times in Georgia.

How to vote in Georgia

Poll times

In Georgia, polls are open from 7 a.m. until 7 p.m. Eastern Time. In cities with a population greater than 300,000 people, polls remain open until 8 p.m. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

To vote in Georgia, one must be a citizen of the United States and a legal resident of their county. The voter must be at least 17.5 years of age at the time of registration and 18 at the time of the election, and not serving a sentence for a felony conviction.

The deadline to register to vote is 29 days prior to the election. Registration can be completed online, in person, or by mail.

Automatic registration

In Georgia, eligible voters are automatically registered to vote when they conduct transactions at the Department of Driver Services. This automatic registration program began in 2016.

Online registration

See also: Online voter registration

Georgia has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

Georgia does not allow same-day voter registration.

Residency requirements

To register to vote in Georgia, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

A Georgia state law, passed in 2009, required voters to provide proof of U.S. citizenship when registering to vote. However, as of June 2025, the law had not been implemented.

In 2013, the U.S. Supreme Court ruled that states cannot require proof of citizenship with federal registration forms. That meant states would need to create a separate registration system for state elections in order to require proof of citizenship.

In Georgia, an individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a voter who provides false information on a voter registration application is guilty of a felony.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The site My Voter Page, run by the Georgia Secretary of State's office, allows residents to check their voter registration status online.

Voter ID requirements

Georgia requires voters to present photo identification while voting in person or by mail/absentee.

The following list of accepted ID was current as of August 2024. Click here for the Georgia Secretary of State's page on accepted ID to ensure you have the most current information.

“

Any valid state or federal government-issued photo ID, including a free ID card issued by your county registrar's office or the Georgia Department of Driver Services. A Georgia driver's license, even if expired Student ID from a Georgia public College or University Valid employee photo ID from any branch, department, agency, or entity of the U.S. Government, Georgia, or any county, municipality, board, authority or other entity of this state Valid U.S. passport ID Valid U.S. military photo ID containing a photograph of the voter Valid tribal photo ID containing a photograph of the voter

”

Voters can obtain a free voter ID card from any county registrar's office or Department of Driver Services Office. Click here for more information on obtaining a free voter ID card in Georgia.

See also

2026 measures

• 2026 ballot measures
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• Food and agriculture on the ballot

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

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External links

• Senate Resolution 56 text

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