Georgia voters will be asked on November 3 whether to double the acreage limit for the state’s conservation-use property tax break, from 2,000 acres to 4,000 acres. Amendment 1 would raise the cap for the first time since the program began. The break taxes qualifying farm and timber land on its current use, not its market price.
What the ballot asks
The Secretary of State’s booklet of 2026 constitutional amendments prints the question: “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?”
The amendment began as House Resolution 32, sponsored by Rep. Chuck Efstration, a Republican from District 104. Ballotpedia reports it passed the House 168-5 on March 6, 2025 and the Senate 50-1 on March 18, clearing the two-thirds vote each chamber needs to refer an amendment to voters…