O.C.G.A. Sec. 48-5-7.4 provides for property tax relief for certain types of land use. Certain properties, including conservation use properties, may be eligible for reduced property tax rates through conservation use valuation assessment (CUVA). Among the lands included in the conservation use properties are “environmentally sensitive property.” The law and associated rules provide that the Environmental Protection Division shall certify environmentally sensitive property for purposes of ad valorem taxation and certify consultants qualified to evaluate such property. Georgia EPD’s Rules for the Certification of Environmentally Sensitive Property (Chapter 391-3-18) were approved by the DNR Board in January 1992. Pursuant to these rules, Georgia EPD has established the overall process and procedures, determines who is qualified to evaluate the properties, reviews the landowner applications for certification and issues (or refuses) the certifications.
For more information, please consult the following files:
* Please note: the webpage referenced within this Fact Sheet is no longer available. Please use http://dor.georgia.gov/conservation-use-assessment-information instead.
Contact: Stephen Wiedl: 404-651-8465