Conservation Easements
Conservation easements provide landowners a means of protecting the conservation values of their property while simultaneously maintaining ownership, retaining certain uses of their land and earning significant tax benefits. A conservation easement is a legal agreement between a landowner and another party by which the landowner imposes permanent restrictions on the way the property is used in order to protect its conservation values. Property rights such as mining or future subdivision and development are removed or limited and conveyed to the easement holder while remaining rights such as recreation, agricultural, and forest uses are retained by the property owner.
Conservation easements are generally held by governmental entities or nonprofit organizations. There are about 50 nonprofit organizations in Georgia qualified to hold conservation easements. You can view a List of Georgia Land Trusts here. The holder of a conservation easement has the right and responsibility to monitor and enforce easement terms. There are approximately 500 conservation easements today in Georgia. State agencies that hold conservation easements include the Department of Natural Resources and the Georgia Forestry Commission. You can learn more about the State's role in conservation easements by reviewing our Policy Guidance for Conservation Easements in Georgia (see below).
The State of Georgia encourages the use of perpetual conservation easements as a way to protect the significant conservation values of property in the state. The use of conservation easements meets one of the goals of the Georgia Land Conservation Program (GLCP) of keeping property in private ownership while maintaining significant conservation values. Recent federal legislation and the Georgia Conservation Tax Credit Program provide Land Conservation Tax Incentives to donors of conservation easements. While most conservation easements in Georgia are donated, they can qualify for competitive grants and low interest loans as part of the GLCP. You can learn more about this popular land conservation technique by reviewing our conservation easement FAQs.
Conservation covenants are similar, but distinct, mechanisms for conserving property. Covenants may be created through the Conservation Use Valuation Assessment (CUVA) programs operated by County tax assessors’ offices. Covenants remain in place for a period of ten years, and allow the landowner to claim a lower property tax burden during the covenant period. Contact your local tax assessor for more information on conservation covenants, or visit: https://etax.dor.ga.gov/PTD/cas/cuse/assmt.aspx.
Conservation Easement FAQs
Frequently asked questions related to Conservation Easements.
Conservation Tax Credit Program
Provides State of Georgia income tax credits for qualified donations of real property for conservation purposes.
Due Diligence Requirements for Conservation Donations
A list and description of materials needed to complete a conservation donation to the State of Georgia. Donations to other entities may be subject to different requirements.
Easement Timeline
A breakdown of the steps and timeframe involved with completing a conservation easement with the State of Georgia.
Land Conservation Tax Incentives
A summary of state and federal tax incentives associated with the donation of conservation lands or easements on conservation lands.
List of Georgia Land Trusts
Land Conservation organizations active in the State of Georgia. Please see the Georgia Tax Credit page for a list of qualified easement holding organizations.
Policy Guidance for Conservation Easements in Georgia
This policy is intended to provide guidance for land trusts, landowners, and public agencies as they develop conservation easements involving the State of Georgia.