Specialized & Preferential Assessment Program

Introduction
Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. Each of these programs requires the property owner to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference.

The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

For more information, please call 912-576-3241.

First Type
One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

Second Type
The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Other Programs
Other Land Assessment Programs available are:
  • Brownfield
  • Environmentally sensitive
  • Historical
  • Landmark
  • Residential
  • Transitional