Milton City Council Member Julie Zahner Bailey

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The Saga Continues -
Opponent's Latest Ad Absurd!

Conservation Use a Key Tool to Preservation

Zahner Bailey is a Proponent of Conservation Use Valuation as a Mechanism for Preserving Greenspace & our Equestrian & Agricultural Community...

In the current Milton Beacon, in another string of negative advertisements, my opponent claims that I under-pay my property taxes. For the record, the Bailey's pay their taxes.
It's a shame my opponent's latest negative ad fails to mention that our family's land was placed into "Conservation Use" in 2003 - long before Milton was even a concept - as a way to protect this land from development and to demonstrate our commitment to green space, preserving the environment and promoting lower density.

pasture You would think someone claiming to be a CPA would have knowledge of a long standing, state sponsored tax incentive called Conservation Use Valuation Assessment (CUVA). It is available to citizens like me as a mechanism for conservation of our agricultural and farmlands, timber land and wildlife habitats.

barn CUVA also helps promote Georgia's agri-tourism business where the general public can tour a farm in operation and/or purchase products on site. Every year school children take field trips to farms for educational purposes.

Without this tax incentive many farmers and other qualified landowners would simply not be able to afford to own large parcels for active farms or wildlife habitats. These preserved lands would simply be replaced by intense development which is in stark contrast to the mission of Milton to promote our rural character.

My family's land meets the eligibility requirements in several categories encouraged by CUVA and the State. CUVA helps make our stewardship of the land a reality and enables us to truly live our commitment as long-term stewards of the community. I love this community and am committed to conserving open green space and preserving its environment and unique heritage.

cow These are the very reasons that the Statewide CUVA program exists. I have promoted conservation use for many years in hopes that more landowners embrace these available tools for preservation. From 1992 the enrollment in the number of properties in conservation increased from 16,000 to 81,000 by 2002. This includes 447 properties in Fulton County and 139 properties in Milton that participate currently in the conservation program.

In September 2007, Milton's finance department presented the benefits of CUVA at a town hall meeting concerning taxes of which CUVA was discussed. However, we need to do more to communicate the existence of these valuable and necessary tools.

Here's how this Conservation Use Valuation Assessment (CUVA) works:
Basically, if you own between 10 and 2,000 acres of land and utilize that land for certain purposes as defined by the State, you are eligible for a CUVA. Some of the uses include:

Raising, harvesting, or storing crops; feeding, breeding, or managing livestock or poultry; producing plants, trees, fowl, or animals; production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry, and apiarian products.

Tax Savings and Commitment:
In exchange for committing not to develop your land and to continue to use it for the defined conservation purposes, a Conservation Use Valuation Assessment is applied to the property resulting in a reduced tax. The State's Basic Formula: Tax Liability = 40% of current use value x Local County Millage Rate.

The property owner must commit to non-development in increments of 10 years. If for any reason the land does not continue to meet State regulations for conservation then a penalty and back taxes would be due.

As a result, this program is not for everyone, but for those willing to make the commitment to maintain their land in State-defined conservation use. It is a win-win for the community and the landowner.

You may wish to speak to a knowledgeable CPA or other financial advisor to see if the Conservation Use Valuation Assessment would fit into your long-term goals. My family has been committed to this program for years and will continue to do so.

All my best,
juliie's signature
Julie Zahner Bailey
Milton City Council
A Postive Leader for a Positive Milton

More Information

on CUVA

horse

More Info on the Conservation Use Valuation Assessment (CUVA):

Click here for more details

Excerpts from the State of Georgia's website:
Tangible real property that qualifies as "bona fide conservation use property" is assessed and taxed at 40% of its current use value. (Sec. 48-5-7, Code)

Basic Formula: Tax Liability = 40% of current use value x Local County Millage Rate

Requirements for Conservation Use Assessment for Agricultural or Timber Land: (Sec. 48-5-7.4, Code).

Maximum of 2,000 acres: A single land owner may not have an interest in more than 2,000 acres of tangible real property that is placed in the conservation use assessment program. This would apply even when the interest the owner has in the land is less than outright ownership of the property. For example, if four persons jointly own 2,000 acres, none of these four owners are eligible to put additional land in a second covenant.

Property Must Remain Devoted to Qualifying Use: The property must be devoted to farming or commercial production of agricultural products or timber throughout the life of the covenant (10 years). Up to 50% of the land may lie dormant, however, the unused portion may not be used for any other business use. If the use of the property is changed from agricultural to timber production or visa versa, the owner must notify the county board of tax assessors of the change.

Barns and Silos Also Qualify: The value of tangible property permanently affixed to the real property which is used in connection with the owner's production of agricultural products or timber for storage and processing would be included in the conservation use assessment. But the value of any residence located on the property would be excluded.

Owner Must Be Natural or Naturalized Citizens or Family Owner Farm Entity: Property must be owned by one or more natural or naturalized citizens or by an entity comprised of one or more natural or naturalized citizens, or a bona fide nonprofit conservation organization designated under Section 501(c)(3) of the Internal Revenue Code.

Additional Resources:

The Fulton County Tax Assessors Office is responsible for the designation of properties for the Conservation Use Assessment Valuation program. If you have questions about the process or filling out the forms, please contact Fulton County's Tax Assessor's office at 404-730-6400.

Georgia Tax Code-Free Public Access, click here

Tax Policy & Sustainable Forestry in Georgia, click here

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Remember to Vote November 6th

My campaign has been and is fully funded by the local community - it is grass-roots support in every sense of the phrase. While we do not need to meet my opponent's spending levels, we do need to be heard and seen during this final campaign period.

Please help with your vote on November 6th and a financial contribution.

Please feel free to contact me if you have any questions. I can be reached via email at julie4milton@mindspring.com, or telephone at (404) 310-6344. Donations can be made via Paypal on my website, or send a check to:

Friends of Julie Zahner Bailey
255 Hickory Flat Road
Milton, Georgia 30004