Are there any Special Assessment Programs in Athens-Clarke County?
Yes, there are several special assessments that differ from other exemptions, in that the property is assessed at the current use value, which gives a reduced assessment to the owner of this type of property. This favorable tax treatment is designed to protect these property owners from being pressured by property tax burden to convert their land from agricultural use to residential or commercial use. In return for the favorable tax treatment, the property owner must keep the land undeveloped in a qualifying use for a period of 10 years to avoid penalties. Owners who breach their current use covenant must pay back to the taxing authorities twice the savings they have received over the life of the covenant up to the point it was breached. See the list of criteria for special assessments below. Historic Property There are two types of special historic-property assessment programs in Athens-Clarke County: landmark historic and rehabilitated historic. Landmark Historic Property must be reg
