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 Department of Natural Resources shall certify environmentally sensitive property for purposes of ad valorem taxation. The Environmental Protection Division (EPD) does this on behalf of the Department. Georgia EPD’s Rules for the Certification of Environmentally Sensitive Property (Chapter 391-3-18] ) were approved by the DNR Board in January 1992 and amended in July 2019. Pursuant to these rules, Georgia EPD has established the overall process and procedures and issues (or refuses) the certifications.
For more information about the Conservation Use Assessment (CUVA) program, please visit this Department of Revenue website.
For more information about Environmentally Sensitive Property certifications, please contact Jennifer Welte at 470-524-0605 or [email protected].