Prior to 1999, Georgia levied ad valorem taxes for some agricultural commodities, such as fruit and nut trees and livestock. Legislation passed in 1998 relieved small scale farmers of this additional burden. For other crops, such as ornamental trees and shrubs, the possibility of ad valorem taxation was eliminated.
The legislation is noteworthy not because of the tax impact- farmers will save about $ 2.5 million a year, or an average of less than $20,000 per Georgia county- but because it targets those tax cuts to a well defined "family farm" scale agriculture.
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