Specialized Assessment Programs

Conservation Use Property

Conservation Use Property applies to a ten-year covenant that can provide some relief from property tax burdens to certain qualified, active agricultural properties. Property which is eligible include:

  • 2000 acres or less of a single owner (ownership must qualify)
  • Environmentally sensitive property (must be certified by the Georgia Department of Natural Resources)
  • Primary purpose must be good faith production of agricultural or timber products (includes subsistence farming); wildlife preservation

Residential Transitional Property

Residential Transitional Property applies to a ten-year covenant that can provide current use assessment for residential property located in a transitional area. Property which is eligible includes:

  • Property must be owner occupied single family residential located in a transitional area
  • Value must have been changed to a level higher than that of residential property in the area as a result of its location in a transitional area

Preferential Tax Assessment for Agricultural Property

Preferential Tax Assessment for Agricultural Property applies to a ten-year covenant in which the property is assessed at 30% of fair market value rather than 40% for tax purposes. Property which is eligible includes:

  • 2000 acres or less of a single owner (ownership must qualify)
  • Property must be tangible real property devoted to bona fide agricultural purposes

Georgia Forest Land Protection Act

Georgia Forest Land Protection Act applies to a fifteen-year covenant that 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. Property which is eligible:

  • Must meet ownership and other qualifications
  • Parcels consisting of more than 200 acres
  • Rehabilitated Historic Property

Rehabilitated Historic Property applies to a reduced assessment for property that has been or is in the process of substantial rehabilitation. Eligibility requirements include:

  • Property must be certified by Georgia Department of Natural Resources as being eligible for preferential assessment
  • Property must qualify for listing on Georgia Register of Historic Places
  • Rehabilitation must meet standards as provided for in Georgia Department of Natural Resources Regulations

Landmark Historic Property

Landmark Historic Property applies to a reduced assessment for property that has been certified by a local government as landmark historic property. Eligibility requirements include:

  • Property must be registered on the National or Georgia register of historic places and be so certified by the Georgia Department of Natural Resources