CURRENT USE ASSESSMENT QUESTIONNAIRE – PT283A
ALL APPLICANTS, other than single titled owners, must list below each individual’s name that owns a beneficial interest in the property
described in this application, the percentage interest of each, the relationship of each (if the applicant is a family farm entity), and all other
information applicable to this application.
Each Person's Name having any
beneficial interest in the property
described in this application. (If this
form does not contain sufficient lines
to list all owners, please attach list
providing all information requested for
each individual.)
Relationship (complete only if
application is for a family farm
entity)
Percent interest
owned in property
in this application
only
Counties where you own interest in
property under other covenants and
total acres in other conservation use
covenants
Each owner's percent
interest owned and
number of acres owned by
each under other
covenants
Check Appropriate Ownership Type:
One or more natural or naturalized citizens.
An estate of which the devisees or heirs are one or more natural or naturalized citizens.
A trust of which the beneficiaries are one or more natural or naturalized citizens.
A family owned farm entity (e.g., a family corporation, family partnership, family general partnership, family limited partnership, family limited
corporation or family limited liability company. Percent (%) of gross income from bona fide conservation uses. ______(including earnings on
investments directly related to past or future bona fide conservation uses, within this state within the year immediately preceding the year in which
eligibility is sought (include supporting tax records); provided, however, that in the case of a newly formed family farm entity, an estimate of the income
of such entity may be used to determine its eligibility (include supporting estimate records.)
Nonprofit conservation organization designated as a 501(c)(3) organization under the Internal Revenue Code. (Provide copy of IRS determination
letter/charter with application.)
Bona fide club organized for pleasure, recreation, and other nonprofitable purposes pursuant to Section 501(c)(7) of the Internal Revenue Code.
(Provide copy of IRS determination letter/charter with application.)
Check All Bona fide uses that apply and the percentage use, as they relate to the property described in this application.
Raising, harvesting, or storing crops %______
Feeding, breeding, or managing livestock or poultry %______
Producing plants, trees, fowl, or animals (including the production of fish or wildlife) %______
Wildlife habitat of not less than ten (10) acres of wildlife habitat (either in its natural state or under management; no form of commercial fishing or fish
production shall be considered a type of agriculture); %_____ (see board of tax assessors for appropriate documentation in accordance with O.C.G.A.
Section 48-5-7.4(b)(2 )
Production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry, and apiarian products %______
Is this property or any portion thereof, currently being leased? (If yes, list the name of the person or entity and briefly explain how
the property is being used by the lessee, as well as the percentage of the property leased.)
Are there other real property improvements located on this property other than the storage and processing buildings listed on the
front of this application? If yes, briefly list and describe these real property improvements.
Are there any restrictive covenants currently affecting the property described in this application? If yes, please explain.
Are there any deed restrictions on this property? If yes, please list the restrictions.
Does the current zoning on this property allow agricultural use? If no, please explain.
Is there any type business operated on this property? If yes please indicate business name & type of business.
• If this application is for property that is less than 10 acres in size, a taxpayer must submit additional relevant records providing proof of bona fide agricultural use.
• Although not required, the applicant(s) for a property having more than 10 acres may wish to provide additional information to assist the board of assessors in making their
determination. This information may include:
(1) Plans or programs for the production of agricultural and timber products, (2) Evidence of participation in a government subsidy program for crops or timber. (3) Receipts that
substantiate a bona fide conservation use, such as receipts for feed, equipment, etc. (4) Income tax records, such as copies of a previously filed Federal Schedule F or the appropriate
entity return (e.g., Federal Form 1065, 1120, etc.)
• The Board of Tax Assessors can only deny an application if the use of the property does not meet the definition of bona fide agricultural property or if the ownership of the property is
not in compliance with O.C.G.A. § 48-5-7.4.
APPLICATION FOR RELEASE OF CURRENT USE ASSESSMENT OF BONA FIDE AGRICULTURAL PROPERTY
I, the owner of the above described property, having satisfied all applicable taxes and penalties associated with the covenant above, do hereby file this application for release of current
use assessment with the county board of tax assessors. Pursuant to O.C.G.A. § 48-5-7.4(w), no fee is required for the clerk of superior court to file and index this release in the real
property records of the clerk’s office.
Sworn to and subscribed before me _____________________________ _______________________________
This ___ day of _________, ______ Taxpayer’s Authorized Signature Approved by: Board of Tax Assessors
_____________________________ ______________________________ ________________________________
Notary Public Date Filed Date Approved
click to sign
signature
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