Georgia Conservation Easement
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FAQ
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.
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 land must be kept in its qualifying use and cannot be used for any non-agricultural commercial business. .etax.dor.ga.gov/PTD/cas/cuse/assmt.aspx.
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.
During the final days of the session, the Georgia Legislature overwhelmingly passed Senate Bill 220, the Georgia Farmland Conservation Act, which will offer farmland owners a financial incentive through the Georgia Farmland Conservation Fund Program to conserve lands when faced with pressure to develop.
A conservation easement is an agreement between an individual property owner and an organization in which the property owner receives tax benefits and keeps ownership of a property, but agrees to development and use restrictions.
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.
