A Georgia tax program has been offering breaks to a number of
forest and farm landowners for years. But there haven’t been as
many takers as there could be.

The program, called “Conservation Use Valuation,” has been in
effect since 1992, said Coleman Dangerfield, an Extension Service
forest economist and professor in the University of Georgia’s
Warnell School of Forest Resources.

“CUV was created,” Dangerfield said, “in response to concerns
about urban sprawl, land use transition and resulting
environmental impacts from these changes.”

Tax Relief on Farm, Forest
Land

It also provides tax relief for many qualified farm and forest
landowners. “Under CUV,” he said, “a landowner signs a 10-year
covenant with the county to receive current-use, as opposed to
fair-market, valuation of the property for tax purposes.”

Unique to the CUV program, he said, is environmentally sensitive
property. In this classification, qualified landowners agree to
keep environmentally sensitive land in its natural condition for
10 years.

“Incentives include a property tax assessment based on the land’s
existing or current use,” Dangerfield said. “This is also called
conservation use assessment. Normally, assessment is based on the
highest and best use.”

Five Conditions on Tax

To qualify for the lower tax assessment, the land must meet five
conditions.

1. The landowner must qualify to participate in the conservation
   use program.
   

2. The Georgia Department of Natural Resources must certify that
   the land is environmentally sensitive, as defined by state law.
   

3. The DNR must also certify that the land is in its natural
   condition.
   

4. Each landowner can place up to 2,000 acres of land in the
   program.
   

5. The landowner must enter a legally binding, 10-year agreement
   with the local taxing authority to maintain the land in its
   natural condition.
   

Eligible Land

To be eligible as environmentally sensitive, Dangerfield said,
the land must be at least one of the following:

• Steep mountain slopes and the mountain tops that lie above
  them.
  

• Wetlands.
  

• 100-year flood plains.
  

• Habitats that contain endangered or threatened species of
  plants or animals.
  

• Significant ground water recharge areas.
  

• Undeveloped barrier islands or portions of them.
  

How, When to Apply

Applications for current-use assessments, including
environmentally sensitive land, must be filed with the county tax
assessor by the deadline for filing county ad valorem tax
returns. That’s usually from Jan. 1 to March 1.

If the property must be reassessed by the board of tax assessors,
you can file for current-use assessment in conjunction with or in
lieu of an appeal of the reassessment.

The Georgia Department of Revenue’s Property Tax
Division Web site has more information about CUV or other tax
breaks, including specifics on your county. You may call them, too, at (404) 656-4240.
Or contact your county Extension
Service agent.