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Local farmer asks county to clarify conservation-use rules after assessor warns agritourism could breach CUVA
Summary
A Hart County flower-and-pumpkin farm owner told commissioners Aug. 12 that a written interpretation from the chief tax appraiser would bar outside vendors and some sales on conservation (CUVA) parcels, and asked the county to correct the interpretation or seek guidance from the Georgia Department of Revenue.
Mary Jackson, who does business as Big Heart Farm in Hart County, told the Board of Commissioners on Aug. 12 that a written interpretation from the chief tax appraiser would prevent farms participating in the Conservation Use Valuation Assessment (CUVA) program from selling items not produced entirely on the property and from allowing outside vendors at agritourism events.
“That interpretation would eliminate not just our butterfly release and our upcoming fall harvest festival, but many similar events across several farms in the county,” Jackson said, explaining that agritourism events have generated visitors and sales that support farm income and local vendors.
Jackson told commissioners that state law — cited in the assessor’s notice as OCGA 48-5-7.4 — requires conservation parcels be used for bona fide agricultural production while allowing incidental uses that are not detrimental to that primary use. She also cited OCGA 51-3-31, which recognizes agritourism activities tied to farm production.
Jackson said her summer butterfly-release event drew about 1,500 visitors from neighboring states and that roughly 95% of profits came from farm-produced goods; most of her 20 vendors that day were local farms or makers. She said she has sought legal counsel and asked the board and the board of assessors to review and correct the assessor’s interpretation so it aligns with state law and does not curtail agritourism.
County officials told Jackson that the issue requires clarity from the Georgia Department of Revenue and that the board of assessors would review the assessor’s written interpretation. Commissioners said they would research the matter and get back to her; no formal decision was made at the meeting.
Jackson said she remains uncertain how to proceed with scheduled events, including a pollinator-census event planned in collaboration with the county extension office, and asked for a quick clarification to avoid potential loss of revenue or retroactive tax liability.
Board members noted that the appellate process for CUVA determinations can involve the board of equalization and the superior court, and that some CUVA interpretations and related Department of Revenue regulations allow incidental and occasional events when they do not replace farming as the primary use. The board directed staff to follow up so constituents receive clear guidance.
