There are five categories of property which may qualify for conservation and preferential assessments.  These are ten year covenants which grant exemptions based upon land use values.  The categories are: 

•   Preferential Agricultural

•   Conservation

•   Residential Transitional

•   Environmentally Sensitive

•   Historical 

The property owner enters into a ten year covenant agreeing that the property will continue to be used only as assessed for the life of the covenant.  If the property owner breaches this covenant, a penalty of at least twice the tax savings for the expired portion of the covenant will be due plus any interest that may apply.  Detailed information may be obtained and application may be filed between January 1 and April 1 with the Board of Tax Assessors.  The telephone number is 706-965-3772.