The most frequently asked questions and answers collected over the past several years for ad valorem tax issues in Georgia
Georgia Code Section 48-5-7.4 allows for up to 2,000 acres of real property of a single owner, the primary purpose of which is any good faith production, including but not limited to, subsistence farming or commercial production from or on the land of agricultural products or timber who meet certain criteria of ownership to enter into a ten year covenant agreement.
Primary purpose is defined as "the principle use to which the property is devoted, as distinct from an incidental, occasional, intermediate or temporary use for some other purpose not detrimental to, or in conflict with its primary use.
This booklet contains a listing of questions and answers collected over the past several years dealing with these ad valorem tax issues. A careful reading of these contents will foster a better understanding among taxpayers of how these property tax programs function.