Conservation Use Application:
To apply for conservation use please apply through the State Department of Revenue website.
- Conservation Use is a serious matter. If you have any questions or concerns, don't hesitate to contact us.
- Conservation Use is available for properties in which the primary purpose of 50% or more of the property is good faith production of an agricultural product or timber.
- Conservation Use is a covenant between the property and the county.
- The covenant lasts for ten years.
- For Conservation application recording fees please contact the Assessors office. Fees have changed per new laws.
- A breach of the Conservation Use Covenant can result in severe penalties.
- The penalty is twice the amount saved for every year a savings was enjoyed.
- In other words, if a property was approved in 2005 for Conservation Use and a breached occurred in 2009, the breach penalty would be for a total of five years.
- If a property is in Conservation Use and then sold, the purchaser of the property must sign a continuation application.
- This continuation application is reviewable by the Board of Assessors and is not automatic.
- No pre-approvals or guaranteed acceptance on possible real estate transactions are offered or considered.
- If a property is in Conservation Use and the owner decides to change the agricultural use or let the property lay fallow, the owner shall notify the Tax Assessor's Office.
- Official Code of Georgia Annotated § 48-5-7.4 has the laws covering Conservation Use.