Macon-Bibb County Board Of Tax Assessors 688 Walnut Street, Suite 200, Macon GA 31201 | Phone: (478) 200-5550 | Fax: (478) 910-2332

PT-230 | Application for Preferential Agricultural Assessment

This assessment provides for the valuation of agricultural property at 30% of fair market value rather than 40%.

Forms and Document Downloads

PT-230, Application For Preferential Agricultural Assessment

Form Details

  • Who Should File:
    Qualifying entities desiring preferential assessment of agricultural property.
  • When to File:
    The same time property tax returns are due in the county. In most counties returns are required to be filed by April 1.
  • Submit :
    Macon-Bibb County Board of Tax Assessors
    688 Walnut Street, Suite 200, Macon, GA 31201
  • Instructions:
    O.C.G.A. 48-7-7.1 provides for theassessment of bona fide agricultural property at 75 percent of the assessment of other property. This means that this type of property is assessed at 30 percent of fair market value rather than 40 percent. Property that is devoted to the production of bona fideagricultural products includes: agriculture, horticulture, floriculture, forestry, dairy, livestock, poultry, apiary, and all other forms of farm production.
    Property that qualifies for this special assessment must be maintained in its currentuse for a period of ten years. For more instructions see form PT-230.