Georgia Grant of Conservation Right and Easement
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How to fill out Grant Of Conservation Right And Easement?
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FAQ
In order to be recordable, an easement deed must be signed by the grantor and must contain two witnesses, one of whom must be the notary with his seal attached. If one of the witnesses is not a notary, then there must be an acknowledgment by a notary attached to the deed ( 44-2-21 and 44-2-14).
All property in Georgia is taxed at an assessment rate of 40% of its full market value. Exemptions, such as a homestead exemption, reduce the taxable value of your property.
Conservation use property is assessed at 40% of current use value which gives a reduced assessment to the owner of this type property when compared to other property assessed at 40% of fair market value.
Generally, a minimum of 10 acres is required for enrollment, but some counties have recently increased the minimum acreage to 25 acres. No more than 2,000 acres can be enrolled in CUVA by any one non-industrial, private landowner. Foreign citizens and foreign corporations are not eligible to enroll.
The law does allow the original covenant holder to deed family members which are related to the original covenant holder, at least to the fourth degree of civil reckoning, to build a home and live on the land (up to 5 acres) currently enrolled in a CUVA covenant without penalty during the life of the original covenant.
Preferential Agricultural Property This means that this type of property is assessed at 30% of fair market value rather than 40%. Property that qualifies for this special assessment must be maintained in its current use for a period of 10 years.