Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property

HB 90 amends Georgia's tax code to raise the maximum acreage limit for land to qualify for preferential tax assessment as conservation property. This change directly affects landowners who manage large tracts of land for conservation purposes, allowing properties exceeding the previous size threshold to maintain lower tax rates. The key provision increases the acreage cap under Code Section 48-5-7.4, ensuring more conservation land qualifies for reduced taxation. The bill takes effect January 1, 2027, and repeals conflicting tax laws.