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Georgia Tax Credits

The Conservation Tax Credit Act (H.B. 1107) was signed into law on April 21, 2006. The purpose of the conservation tax credit is to increase the financial incentives for a willing landowner to donate land or place a conservation easement on their property. Taxpayers can claim a credit against their state income tax of 25% of the fair market value of the donated property, up to a maximum credit of $250,000 per individual and $500,000 per corporation. The amount of the credit used in any one year may not exceed the amount of state income tax otherwise due. The property must be donated to a government entity or to a qualified non-profit organization and must meet at least one of the ten conservation goals listed in the Georgia Land Conservation Act and which include: water quality protection for rivers, streams, and lakes; flood protection; wetlands protection; reduction of erosion; protection of riparian buffers and other areas of habitat for native plant and animal species; protection of prime agricultural and forestry lands; protection of cultural sites and historic resources; scenic protection; provision of public recreation; and connection of existing or planned conservation areas. Ineligible lands include those that are already protected from development under local ordinances (e.g., stream buffers or scenic setbacks); lands that are aside in order to increase building density levels (e.g., dedicated “greenspace” within conservation subdivisions or cluster developments); and lands that are planned for or used for golf courses, soccer fields, softball fields, or other types of intensively managed recreational uses. 

The Georgia Department of Natural Resources (DNR) is responsible for ensuring that donated property meets these conservation goals and that the property is being donated to a qualified organization. There is no minimum or maximum size requirement. Click on the links below to learn more about the conservation tax credit program or apply for it.

UPDATE:  H.B. 1274 was recently signed into law by Governor Perdue on 4/24/08. This new legislation amends the Conservation Tax Credit in the following ways:

• The donated portion of a discounted sale of land or of a perpetual conservation easement now qualifies for the tax credit.
• The carry forward for unused credits is extended from 5 to 10 years.
• Donations to the federal government qualify for the tax credit.
• Fair market value is now determined by a qualified appraisal, and not the county tax assessor.  New penalties are defined for appraisers who make substantial value misstatements.
• Members of a partnership are eligible for a total tax credit (in aggregate) of up to $1 million. Individuals are still limited to $250,000 and corporations to $500,000.
• If a parcel of land is subdivided but remains under one ownership, only one qualified donation may be made in a given year.
• The Board of Natural Resources will promulgate rules to better define conservation purposes.  Previously, conservation purposes where defined by those 10 goals within the Land Conservation Act

Note - these changes apply only to donations made after January 1, 2008.

For application questions or assistance, contact:

Kristina Sorensen
GA Land Conservation Program &
GA Conservation Tax Credit Program

Georgia Department of Natural Resources
Wildlife Resources Division
Nongame Conservation Section
2065 US Highway 278 SE
Social Circle, GA 30025-4743
Office: 770-918-6411
Direct Line: 770-761-3043
FAX: 706-557-3033
Kristina_Sorensen@dnr.state.ga.us

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Program & Certification Process
Tax credit certification process policies and procedures, Certification FAQ, Program department rules, Examples of eligible purposes, Requirements of conservation easements and deed restrictions.

Application Materials for Certification
Tax credit application with instructions, Qualified organization application, Qualified organization affidavit, Current list of qualified organizations.