The Georgia Conservation Tax Credit is a financial incentive for landowners to help protect Georgia’s natural resources.
Landowners who donate fee-title lands or permanent conservation easements to a government entity, state agency, or a Land Trust Alliance accredited land trust qualified organization may apply for a credit against their state income taxes. An accredited land trust organization must be used to qualify for the tax credit. Click here for a list of qualified organizations.
Approved donors may earn tax credits equal to 25 percent of the fair market value of their donations, up to $250,000 for individual donors and $500,000 for corporate and partnership donors. Donations made and recorded by partnerships before January 1, 2013, may earn a credit of up to $1 million in aggregate. Any unused portion of the credit may be carried forward for 10 succeeding years.
The aggregate amount of tax credits that can be awarded per calendar year is $30 million. The tax credit expires December 31, 2021.
Prior to completing a conservation donation, applicants should review the Requirements for Conservation Easements and Restrictive Covenants in Exhibit A of the Tax Credit Certification Process and Procedures document. Note that these requirements apply only to donations completed and recorded after January 1, 2013. Earlier donations are governed by requirements in Exhibit A of the 2006-2012 application form.
Donors must download and submit completed application forms to the Georgia Department of Natural Resources (DNR) in order to earn a conservation tax credit. Donors should review information that correspond to the date their donations were completed and recorded.
- Click here for Georgia Conservation Tax Credit procedures.
- Click here to apply for the Georgia Conservation Tax Credit. (Word) (PDF)
- Click here for answers to frequently asked questions regarding the Georgia Conservation Tax Credit.
- Click here for SPC rules and procedures.
- Click here for a summary of changes made to the tax credit in 2012.