Georgia Water/Laws/Conservation Use Act of 1991

Conservation Use Act, O.C.G.A. § 48-5-7.4

General Description

The Conservation Use Act allows property owners to designate all or portions of their property for “bona fide conservation use” which will entitle the land owner to tax breaks on undeveloped land.

Qualifying Uses

Qualifying uses may include wetlands, storm-water wetlands and runoff areas, groundwater recharge areas, river and stream corridors and buffers, habitat for endangered species, wildlife habitat in its natural state, high elevation areas such as ridge tops and crests, and farmland.

Requirements

To qualify, the landowner must agree to have the land continuously devoted to a qualifying use for ten years. There is a 2,000 acre maximum. To maintain conservation use status, the property owner must submit an annual inspection report from a licensed engineer certifying that the property is being maintained in the state for which it was intended. Property subject to this current use assessment shall be separately classified from other property on the tax digest.

References

• O.C.G.A. § 48-5-7.4