Amendment 1: Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment

GEORGIA BALLOT EXPLAINER: AMENDMENT 1 🌾

What is it?

Amendment 1 would increase the maximum acreage eligible for Georgia’s special Conservation Use property tax assessment for qualifying agricultural and timberland from 2,000 acres to 4,000 acres per person.

Why does it matter?

The program allows eligible land to be assessed based on its agricultural or conservation use rather than its fair market value. Supporters say expanding the limit could help protect family farmland and keep land in production.

What does YES mean? You support increasing the acreage limit to 4,000 acres.

What does NO mean? You oppose the increase, leaving the current 2,000-acre limit in place.

Important to know: This is not a property tax cut for every Georgia homeowner. It would expand a special tax benefit for qualifying landowners, subject to program requirements.

🗳️ Before voting, consider the potential benefits for farmland preservation alongside questions about tax fairness and local government revenue. Learn the facts and make an informed decision.

Official information: https://sos.ga.gov/page/proposed-georgia-constitution-amendments

Georgia has a program called the Conservation Use Valuation Assessment (CUVA). It allows qualifying farmland, timberland, and conservation property to be taxed based on its agricultural or conservation use rather than its potentially higher market value.

Currently, an owner can enroll up to 2,000 acres. This amendment would increase that limit to 4,000 acres.

This is called a family farm amendment. It helps only farms over 2,000 acres. That's 2% of Georgia farms, and the only size group that's growing, while small and mid-size farms disappear. Everyone else already gets the full break

I caution that when large land tracts receive deep property tax discounts, local governments may be forced to increase local sales taxes or traffic/code fines to balance their budgets. This shifts the financial burden away from large landowners and onto everyday renters and consumers.

This takes it from small farms to big corporations