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Georgia Department of Revenue
Local Government Services Division

Application For Preferential Agricultural Assessment

Form: PT-230
Who Should File: Qualifying entities desiring preferential assessment of agricultural property.
When to File: The same time property tax returns are due in the county.  Property tax returns are required to be filed by April 1.  Click here for more information.
Submit To: The Board of  Tax Assessors
Instructions: 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 PT-230.