State tightens rules on conservation exemptions

The Georgia General Assembly has tightened rules on conservation use tax exemptions on properties less than 10 acres.

State Senator Frank Ginn (R) of Madison County said HB 916 was passed to end abuses of the conservation use exemption, which was intended to provide tax relief to farmers whose property is actually used for agricultural purposes.

Ginn noted that some people in Madison County and elsewhere in Georgia get the conservation use exemption for property that doesn’t serve agricultural purposes. He noted that some properties in subdivisions even get the exemption.

“This (legislation) will require more evidence that the land is being used for agricultural purposes,” he said.

The legislation requires those receiving the exemption on property less than 10 acres to provide tax records backing up their claim for the agricultural exemption.

House Bill 916 includes the following passage:

“The owner of a tract, lot, or parcel of land totaling less than ten acres shall be required by the tax assessor to submit additional relevant records regarding proof of bona fide conservation use; provided, however, that if the owner of the subject property has filed with the Internal Revenue Service a Form 4835 Schedule E or F pertaining to such property, the provisions of this paragraph shall not apply to such property,” the legislation states.

The bill was approved in the House by a 154-10 and in the Senate 49-1.

To view the bill, go to the Georgia General Assembly web page at www.legis.ga.gov, then type in 916 next to “search.”

Comments

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#1 MC on 04/11/12 at 08:25 AM [Reply]

I want someone to go back to 2007 to 2009 time and see who may have gotten conservation tax breaks as seems that in this period many may have received them. Is there a law that if you have a personal relationship either business-friend-family that you should not vote on such a parcel ?

#1.1 Ms.K on 04/11/12 at 09:21 PM [Reply]

Well, MC, this story is for you. I still don't know what your beef about this issue has been, but, evidently, the law was not written as tightly as it should have been to ensure bona fide agricultural use. However, that does not mean that anyone up to the passage of this law has been illegally using the designation on their property and the revised law is not retroactive. Like I said, if there is something wrong with a law, work to get it fixed and don't ask others to do that for you. Was this fix your doing or the result of others' efforts. I hope you are satisfied now; if not, and you suspect foul play, then you will have to point it out specifically to the proper authorities. Don't expect others to do it for you.

#1.2 Taxed on 04/16/12 at 03:46 PM [Reply]

MC said: "I want someone to go back to 2007 to 2009 time and see who may have gotten conservation tax breaks as seems that in this period many may have received them." MC, I believe this has been bothering you a long time. You should be able to get this specific information yourself under the Open Records Law just by asking for it from the tax office. Go for it!

#1.2.1 Also Taxed on 04/17/12 at 08:10 AM [Reply]

Bothers me to. Taxes paid for government services are as sacred as our veterans spilled their blood for this country. Question asked is what about knowing someone asking for this tax break if on the land tax board and voting to give approval. Is this legal. If legal that bothers me. I vote.

#2 Frank Gilkeson on 04/11/12 at 01:35 PM [Reply]

Another provision of the new law requires that folks living on conservation use land pay taxes for the two acres that their house and yard occupy based on fair marker value. So your conservation use parcel is now 2 acres smaller. To get around this new law, you now need 12 acres if you live on the parcel. Another change in the new law allows you to add acerage to your existing 10 year covenant during the lifetime of the covenant. Now isn't that nice?

#2.1 Ms.K on 04/11/12 at 09:24 PM [Reply]

Thanks for this additional information; it should have been in the article.

#2.2 mc taxpayer on 04/16/12 at 02:44 PM [Reply]

Frank if your parcel involved in new law regrets to you but you are paying the price for those skirting the law. This conservation tax thing heated discussion several years ago. Even in church discussed. I have choose to not associate with those that I think use this break not correctly just as I dont get along with other live off the system people. Go find out about your neighbors and when you ask one about their break in taxes what the coldest/rudness come out.

#2.2.1 Ms.K on 04/16/12 at 06:41 PM [Reply]

I did meet a couple in my area last year who have about 40 acres of the prettiest woodlands I have ever seen in private hands. They built a lovely house for retirement on it. They freely mentioned all the paperwork they had to prepare and submit and the hoops they had to jump through to obtain conservation desination. It took months of work. It was reviewed by about 4 different entities. I could not believe the severe restrictions they were under for the next 10 years regarding that land; kind of risky if they suddenly needed to sell and couldn't without it costing them all back taxes and penalties galore.

I would never ask a neighbor about their tax status! Of course I'd get a negative response nosing into their business! If I really wanted to know, I would search the public records. If I saw what I thought was an error, I would bring it to the attention of the BOA. As one must live comfortably with one's neighbors, it would be good to be able to file an anonymous concern, but then folks would be doing so unnecessarily all the time just to annoy other citizens and take up government workers' time. Perhaps a short, temporary time period could be set up for such anonymous reporting once a year to help out the assessors.

#2.2.2 on 04/16/12 at 06:48 PM [Reply]

If you are anything like your writing, I imagine you get a lot of cold shoulders. I can barely make out your meaning. Please use punctuation and full sentences; you leave out half the words you should be using so that we have to imagine this word and then that one until we find one that works with what you are trying to say. It's really tiresome and annoying. Are you foreign? Maybe you should take some English-as-a-second-language classes.

#3 anon on 04/13/12 at 08:34 AM [Reply]

I'm relatively new to this county (about 8 years). My taxes have steadily gone up while persons that have been here all their life have had no increase..why is that tax people? Someone should look into this.

#3.1 Virginia Moss on 04/13/12 at 11:54 PM [Reply]

Maybe you should look into that. Anyone can file a request for an adjustment based on relevant information about the property, but you have to present your case in writing. I've been here four years and my taxes went down, due to the recession I assume.

#3.1.1 MC on 04/16/12 at 11:38 AM [Reply]

Ms. K or Ms. Moss and others. Yep appeal taxes and go to board of appeals and then you may need to go to Superior court. Time and cost but I and others have done this. Ms. K or Ms. Moss look where you live and see who has this so call conservation tax. I also asked if you were on the so call Tax Board and a neighbor or friend or business connected person came in for this tax break should you not vote ? I think every conservation tax parcel should be reviewed and our voices this year to our state representatives were heard and now would expect in next year or two for this tax break to be further refined. I support this tax break for true AG business persons/families and for those keeping land undeveloped if really kept that way and does not have a car repair or barn where poeple repair or build cabinets as that is not AG business. TO newbie Ms. Moss pull the 2006 to 2010 newspaper stories on BOA. Informative.

#3.2 Taxed on 04/18/12 at 10:23 AM [Reply]

Anon : look in your area about this tax break and you may be surprised at how it is used. Complain and deaf ears abound. It is some think due to what my grandmother called the we-ums and the they-ums and the out of county-ums. Sam Bruce road was the we-ums vs the they-ums if you need more info and you may be a out of county-um.

#3.2.1 Taxed on 04/19/12 at 08:42 PM [Reply]

Taxed on #3.2 -- I am the original "Taxed" who posts on these blogs sometime and you need to choose another name that is uniquely yours, so we don't get confused. Thanks.

#4 Virginia Moss on 04/16/12 at 06:08 PM [Reply]

Are you saying the Madison County Board of Assessors have not been doing their duties? In my experience, most such boards are lacking in perfection as well as resources. Perhaps all the money spent on the recent pictometry is supposed to get all parcels properly updated. I sure hope it results in higher tax collections to offset the $40,000 of expenses for that over the next three years. I still don't understand why those aerial photographs can do this better than Google Earth or many government aerial services tht are free or low cost.

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State tightens rules on conservation exemptions

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State tightens rules on conservation exemptions

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