# Georgia SB 306: Bona Fide Conservation Use Property; impending expiration to be sent via certified mail; require notices

Georgia SB 306, Bona Fide Conservation Use Property; impending expiration to be sent via certified mail; require notices, is a 2025-2026 Regular Session Senate bill sponsored by Randy Robertson (Republican); status signed, last action 2026-05-06 (Senate Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB306-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 306
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Bona Fide Conservation Use Property; impending expiration to be sent via certified mail; require notices
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-27
- Last action: 2026-05-06, Senate Date Signed by Governor
- Sponsor: Randy Robertson (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 4 (290 yes, 31 no in all)
- Economic provisions PRIA read: 6

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Landowners can combine conservation tax agreements: benefit, medium. Beginning January 1, 2027, a qualifying single owner can combine multiple valid conservation agreements into one new 10-year agreement. All parcels must qualify for renewal when their original agreements expire, and none can have delinquent taxes. The owner must file a real property tax return with…
- Landowners gain forest tax transition options: benefit, medium. Beginning January 1, 2027, qualified forest landowners have 180 days after acquisition to move eligible land into a forest conservation agreement. This applies to acquired land receiving preferential or conservation current-use assessment, and the land must qualify for forest assessment. The timely…
- More qualifying uses for conservation land: benefit, medium. Beginning January 1, 2027, qualifying Georgia conservation land can keep its conservation tax assessment while also storing carbon. Carbon storage must be a secondary use under the Georgia Carbon Sequestration Registry or another carbon program. Commercial wood and wood-fiber production also qualif…
- Tax relief for expired conservation agreements: benefit, medium. Beginning January 1, 2027, the law restores qualifying conservation agreements that expired during the two years immediately before July 1, 2025. The land must have remained eligible for current-use assessment after expiration. Owners must provide a sworn statement from the designated mail carrier…
- Landowners get conservation agreement expiration notices: benefit, low. Beginning January 1, 2027, county tax assessors must send written notice at least 60 days before a conservation agreement expires. They use first-class mail, must use certified mail on request, and must also email a copy when requested with a current email address. Each agreement lasts 10 years, fr…
- Annual cap on low-income housing credits: cost, medium. For each taxable year from 2026 through 2028, Georgia caps initial low-income housing tax-credit awards at $100 million. The cap applies separately each year to credits for qualified low-income buildings. It limits program awards rather than directly changing renters' household tax bills.

## Sponsors and cosponsors

- Sponsor: Randy Robertson (Republican), Senate
- Cosponsor: Chas Cannon (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-02 | Senate | AGREE TO HOUSE SUBSTITUTE | pass | 52 | 0 | 3 |
| 2026-03-25 | House | PASSAGE | pass | 158 | 9 | 7 |
| 2026-03-04 | Senate | MOTION TO ENGROSS: SB 306, SB 465, SB 498, SR 668 | pass | 31 | 22 | 2 |
| 2026-03-04 | Senate | PASSAGE BY SUBSTITUTE | pass | 49 | 0 | 4 |

## Actions (17)

- 2026-05-06: Senate Date Signed by Governor (Senate)
- 2026-05-06: Act 431
- 2026-05-06: Effective Date
- 2026-04-10: Senate Sent to Governor (Senate)
- 2026-04-02: Senate Agreed House Amend or Sub (Senate)
- 2026-03-25: House Third Readers (House)
- 2026-03-25: House Passed/Adopted By Substitute (House)
- 2026-03-20: House Committee Favorably Reported By Substitute (House)
- 2026-03-09: House Second Readers (House)
- 2026-03-06: House First Readers (House)
- 2026-03-04: Senate Engrossed (Senate)
- 2026-03-04: Senate Third Read (Senate)
- 2026-03-04: Senate Passed/Adopted By Substitute (Senate)
- 2026-03-03: Senate Read Second Time (Senate)
- 2026-02-26: Senate Committee Favorably Reported By Substitute (Senate)
- 2025-02-28: Senate Read and Referred (Senate)
- 2025-02-27: Senate Hopper (Senate)

## Bill text

- SB 306/AP* (v11): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249172)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [SB 306/AP* (v11) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249172)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB306-2025-2026 (as of 2026-10-12).