There are two main types of land conservation - permanent and non-permanent.
The Georgia Land Conservation Program (GLCP) assists landowners seeking permanent conservation options for their properties, including fee-title donations, conservation easements and associated tax credits.
Yes. Georgia provides tax credits to easement donors that meet state requirements and are approved by the Georgia Department of Natural Resources (DNR) and the State Properties Commission (SPC). Tax credit recipients may then sell, or transfer, their tax credits for cash. Landowners may also sell their land to, or otherwise work with, local governments, state agencies and other qualified organizations.
All direct costs of activities required to permanently protect approved conservation lands can be funded as part of a successful grant or loan application, including:
Purchase price, if any;
Required due diligence, such as appraisals, surveys, phase 1 environmental site assessments, and title insurance commitments; and
Other fees for services, provided, that said fees are consistent with O.C.G.A. §43-40 and O.C.G.A. §12-6A-2(6). The GLCP encourages projects with passive recreational uses, but does not fund the acquisition of land for, or the development of, more intensive recreational areas such as ballfields, playgrounds or public parking areas. The GLCP does not fund staff time or positions related to project acquisition.
All cities and counties, regardless of size, within the state of Georgia are eligible to apply for grants and loans from the GLCP. Local governments must be in compliance with the Department of Community Affairs and the Department of Audits and Accounts. Some state agencies (DNR, Georgia Forestry and the Soil & Water Conservation Commission) may also submit grant applications for permanent land conservation projects. Additionally, state authorities and non-profit conservation organizations may submit applications for low-interest loans. Private landowners and landowning entities with Georgia state income tax liability may apply for conservation tax credits.