O.C.G.A. 48-7-7.1 provides for the assessment of bona fide agricultural
property at 75 percent of the assessment of other property. This means that this
type of property is assessed at 30 percent of fair market value rather than 40 percent.
Property that is devoted to the production of bona fide agricultural products includes:
agriculture, horticulture, floriculture, forestry, dairy, livestock, poultry, apiary,
and all other forms of farm production.
Property that qualifies for this special assessment must be maintained in its current
use for a period of ten years. For more instructions see form