Amendment 1: Bigger farm and timber land tax breakDouble the farm and timber land that can get a lower property tax value, from 2,000 to 4,000 acres
Read the full text of the measure: Secretary of State's 2026 constitutional amendments booklet (PDF)
In plain words
Georgia has a program called conservation use. If you agree to keep land as farm, timber or wildlife land for at least 10 years, the county taxes it on what it earns as farm or timber land, not on what it would sell for. Today one owner can put at most 2,000 acres in the program. This amendment raises that to 4,000 acres. A state law passed with it (House Bill 90) would start on Jan. 1, 2027, if voters say yes. (news.ballotpedia.org )
Before and after
| Question | Today | If it passes |
|---|---|---|
| Most land one owner can put in conservation use | 2,000 acres | 4,000 acres |
| How the land is valued for tax | On its farm or timber use, not its sale price (taxed at 40% of that value, like all Georgia property) | Same |
| Promise the owner makes | Keep it as farm, timber or conservation land for at least 10 years, or pay back the tax savings plus penalties | Same |
Numbers from the official ballot title (ballot title ); also see (news.ballotpedia.org )
Example
Illustration only (made-up numbers): say farmland would sell for $3,000 an acre but is worth $1,000 an acre as farmland, and the local tax rate is 25 mills ($25 for every $1,000 of taxed value). For 2,000 more acres, the owner would pay about $60,000 a year in property tax without the program and about $20,000 with it, saving about $40,000. That money would come from the local tax base that pays for county services and schools. (news.ballotpedia.org )
Biggest change
- Doubles the conservation use acreage limit for one owner from 2,000 to 4,000 acres. It would be the first increase to the limit since the program was created. source: news.ballotpedia.org
- The state law that goes with it, House Bill 90, takes effect Jan. 1, 2027, only if voters approve the amendment. source: capitol-beat.org
Who it affects most: Owners of more than 2,000 acres of farm or timber land, and the counties and school districts that tax that land.
Cost to the state: Unknown. No state cost estimate was found. Local governments and schools could collect less property tax on the land that joins the program.
Our plain-words summary. Every line points to its source.
What your vote means
One owner can put up to 4,000 acres of farm or timber land in the lower property tax program, up from 2,000.
The limit stays at 2,000 acres per owner.
Our one-line summary. Georgia does not publish an official "what your vote means" statement; the ballot title above is the official description.
Why people want it, and why others object
Why this is on the ballot
The Legislature put this on the ballot. It changes the state constitution, so only another statewide vote can change it back. It passes with a simple majority of the votes cast on it.
- Voters created conservation use in a 1990 constitutional amendment, with 62% voting yes. The program began in 1991. source: news.ballotpedia.org
- A state Senate study committee on farmland held hearings and recommended growing the program. Georgia has lost about 2.6 million acres of farmland to homes and businesses over the past 50 years. source: capitol-beat.org
- The General Assembly passed it in 2025: 168-5 in the House (March 6) and 50-1 in the Senate (March 18). Rep. Chuck Efstration (R) sponsored the resolution; Sen. Sam Watson (R-Moultrie) carried it in the Senate. source: news.ballotpedia.org
Why supporters want it
- Sen. Sam Watson (R-Moultrie): "It's a tool to allow family farms to continue to grow and expand." source: moultrieobserver.com
- Watson: "Agriculture has changed. Our family farms are getting much larger today." source: capitol-beat.org
- Supporters say it will help keep family farms in business. The ballot question says it is "for the purpose of protecting family farmland." source: ajc.com
Why opponents object
- Katherine Moore, president of the Georgia Conservancy, told the study committee that counties and local governments may push back because land taken off the tax rolls shrinks their property tax base. source: moultrieobserver.com
- Some worry it could cut property tax money for local governments and schools, or give a tax break to large corporate farms that don't need one. (No one was named.) source: ajc.com
Who backs each side
- For: the General Assembly, which passed it with large majorities in both parties; Sen. Sam Watson and Rep. Chuck Efstration. Against: no organized campaign found. No public record found of campaign money for either side. source: news.ballotpedia.org
In each side's own words where we could find them, quoted or summarized with a link to the source. We don't endorse either side.
What you will see on your ballot
Official ballot wording, word for word (tap to open)
The official ballot title, word for word from the Secretary of State's official amendments booklet .
Official wording to come. We publish it only after checking it word for word against the official file.
Official text to come: it has not been copied word for word from the Secretary of State's booklet yet.
Latest news
Recent reporting from a range of outlets, newest first. We link to it; we don't endorse it.
No articles collected yet for this measure.
Full text of the measure
The full text is on file with the probate judge in each county and in the Secretary of State's 2026 Constitutional Summaries booklet. It changes Article VII, Section I, Paragraph III(e)(1) of the Georgia Constitution. Read it in the Secretary of State's 2026 constitutional amendments booklet (PDF) , or on the Legislature's page for House Resolution 32 (Ga. L. 2025, p. 1081), with House Bill 90 (2025) , which also shows the votes in each chamber.
Read more
- Secretary of State: 2026 Constitutional Amendments summaries booklet (PDF)
- Ballotpedia News: the conservation use amendment
- Moultrie Observer: voters will be asked to expand conservation tax breaks
- AJC: the amendments on the November ballot
We link to analysis from several sources; we don't endorse it.