The GEORGIA FOREST LAND PROTECTION ACT OF 2008 (O.C.G.A. 48-5-7.7) provides for
an ad valorem tax exemption for property primarily used for the good faith subsistence
or commercial production of trees, timber, or other wood and wood fiber products
and excludes the entire value of any residence located on the property.
Forest land conservation use property may include land that has been certified as
environmentally sensitive property by the Department of Natural Resources or property
that is kept in accordance with a recognized sustainable forestry certification
program. The property may have secondary uses such as the promotion, preservation,
or management of wildlife habitat; carbon sequestration in accordance with
the Georgia Carbon Sequestration Registry; mitigation and conservation banking that
results in restoration or conservation of wetlands and other natural resources;
or the production and maintenance of ecosystem products and services such as, but
not limited to, clean air and water.
This 15-year covenant agreement between the taxpayer and local board of assessors
is limited to forest land tracts consisting of more than 200 acres when owned by
an individual or individuals or by any entity registered to do business in Georgia.
Property that qualifies for forest land conservation use assessment and that is
already receiving preferential or current use assessment can be changed one time
to a forest land conservation use covenant without penalty.
Due Date for Application
All applications for
conservation use assessment under Code section 48-5-7.7, including the covenant
agreement required under this Code section, shall be filed on or before the last
day for filing ad valorem tax returns in the county for the tax year for which such
conservation use assessment is sought, except that in the case of property which
is the subject of a reassessment by the board of tax assessors an application for
conservation use assessment may be filed in conjunction with or in lieu of an appeal
of the reassessment.
Click here for more information on when property
tax returns are due in your county.
Application and Questionnaire for Forest Land Conservation Use Property
Forest Land Protection Act Land Use Values
If you have additional questions about qualifying for forest land conservation use
property, you should contact the board of tax assessors
in your county.