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 College of Agricultural & Environmental Sciences UGA Cooperative Extension
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Published on 01/05/00

Georgia Land To Be Preserved For Farms and Forest

The year 2000 Conservation Use (current use) valuation tables for land have been developed by the Georgia Department of Revenue.

The benefit of conservation use valuation to the Georgia public is land preserved in farms and forests.

That's good news for Georgians craving more open, green areas.

Bob Izlar, director of the W.B. Warnell School of Forest Resources' Center for Forest Business, says the advantage to qualified landowners entering the program is land value more reflective of farm and forest uses.

Lower Property Tax Bill

Current use valuation also may result in a lower county ad valorem property tax bill.

In return for a covenant with the county, landowners agree to maintain the land for agricultural or forest use for 10 years.

Covenants are between qualified landowners and county governments. The covenants have qualifying agricultural and forest lands in Georgia valued for county ad valorem taxes based on current use (conservation use). The are usually assessed at fair market value.

Maps Available

Two Georgia maps with an accompanying table for each that give the Conservation Use land values are available from the school at http://www.forestry.uga.edu

Look under "Public Service" then "Extension Forest Resources" then "Economics and Taxes" to find the Year 2000 Conservation Use Tables of Values in Forest Resource Notes No. 79, along with other property tax-related publications.

Maps and tables are also available in your county tax assessor office, along with program details and sign-up procedures. These tables show dollars per acre for class 1-9 land (1 is most- and 9 is least-productive land).

One map shows the nine Conservation Use Valuation Areas (CUVA's) by county, with a table containing values to be used for the more than 50,000 1993-style covenants entered after 1992 under rules prescribed by Georgia House Bill (H.B.) 66.

Qualified landowners with these Conservation Use covenants earn more than $33 million annually in ad valorem property tax savings.

The other map shows the 28 CUVA's by county, with a table containing values to be used for the 10,000-plus 1992-style covenants entered during 1992 under rules prescribed by H.B. 283.

Yearly Valuation

Each year the Department of Revenue revises its tables of values for qualifying conservation use property following guidelines detailed by H.B. 283 (1992-Style) and H.B. 66 (1993-Style).

Details of the programs can be found Georgia Extension Service Bulletin 1089, Tax Incentives for the Georgia Landowner. The bulletin is available though your county Extension Service agent or on the Web at www.ces.uga.edu under publications.

Bulletin 1089 discusses the '91 timber tax law that appeared to offer tax breaks to large timber companies and commercial farmers. The bulletin covers the ad valorem tax issues of the new conservation use valuation program for agricultural, forest and environmentally sensitive land.

Included is the one-time county ad valorem tax on timber at harvest or sale for harvest.

Also covered are the issues of fair market value for property and the Agricultural Preferential Assessment program for agricultural and forest land.

Qualified landowners in Georgia are entered in more than 24,000 Agricultural Preferential Covenants. They save more than $6 million in property taxes each year.

Find more useful ad valorem property tax information on the Georgia Department of Revenue's Property Tax Division Web page at http://www2.state.ga.us/Departments/DOR/ptd/

Sign-up for the program is through the County Tax Assessor Office prior to the property tax return filing deadline, March 1 or April 1 depending on the county.

See your local County Extension agent for further information.

Coleman Dangerfield is an extension forestry economist with the University of Georgia Warnell School of Forest Resources.

Experts/Sources:
Coleman W. Dangerfield Jr.
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