PT-283A | Application for Conservation Use Assessment of Agricultural Property
This assessment provides for the valuation of agricultural property at current use value rather than fair market value.
Forms and Document Downloads
PT-283A, Application For Conservation Use Assessment of Agricultural Property
- Who Should File:
Qualifying entities desiring conservation use assessment of agricultural property.
- When to File:
The same time property tax returns are due inthe county. In most counties returns are required to be filed by April 1. When a property owner receives a notice from the board of tax assessors of a reassessment of property, this application may be filed in conjunction with or in lieu of an appeal to the reassessment.
- Submit to:
Macon-Bibb County Board of Tax Assessors
653 Second St., Macon, Georgia 31201
O.C.G.A. 48-5-7.4 provides for theassessment of conservation use property at its current use value rather than the fair market value. Agricultural property shall include, but not be limited to, property used for:
- raising, harvesting, or storing crops,
- feeding, breeding, or managing livestock or poultry,
- producing plants, trees, fowl, or animals,
- production of aquaculture, horticulture, floriculture, forestry, dairy, livestock,
- poultry, and apiarian products.
Property that qualifies for this special assessment must be maintained in a current use for a period of ten years.