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

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.

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
688 Walnut Street, Suite 200, Macon, GA 31201
Instructions:
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.